https://www.taxtmi.com/caselaws?id=280236 An amendment to Rule 8(8) of the Tamil Nadu Minor Mineral Concession Rules, 1959 was held to be substantive because it created a new classification between virgin and non-virgin areas and conferred a ten-year lease only for virgin areas. The Court applied the presumption against retrospectivity and held that a provision affecting substantive rights does not operate retrospectively merely because it is framed within a procedural setting. The amended rule therefore did not extend the lease period of leases granted before the amendment, and the appeals succeeded. en-us Wed, 20 Jan 2016 00:00:00 +0530 Fri, 26 Apr 2019 08:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280236 An amendment to Rule 8(8) of the Tamil Nadu Minor Mineral Concession Rules, 1959 was held to be substantive because it created a new classification between virgin and non-virgin areas and conferred a ten-year lease only for virgin areas. The Court applied the presumption against retrospectivity and held that a provision affecting substantive rights does not operate retrospectively merely because it is framed within a procedural setting. The amended rule therefore did not extend the lease period of leases granted before the amendment, and the appeals succeeded. Case-Laws Indian Laws Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280236