https://www.taxtmi.com/caselaws?id=26463 The court found the retrospective application of Act 16 of 1985, covering the period between September 7, 1984, and October 24, 1984, to be arbitrary, unreasonable, and ultra vires the Constitution. The writ petitions were allowed, invalidating the retrospective enforcement of the Act. The State's request for oral leave to appeal to the Supreme Court was refused, as no substantial question of law requiring further adjudication was identified. en-us Thu, 03 Apr 1986 00:00:00 +0530 Fri, 05 Feb 2010 11:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26463 The court found the retrospective application of Act 16 of 1985, covering the period between September 7, 1984, and October 24, 1984, to be arbitrary, unreasonable, and ultra vires the Constitution. The writ petitions were allowed, invalidating the retrospective enforcement of the Act. The State's request for oral leave to appeal to the Supreme Court was refused, as no substantial question of law requiring further adjudication was identified. Case-Laws Income Tax Thu, 03 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26463