https://www.taxtmi.com/caselaws?id=412666 Amended delegated legislation is presumed prospective unless clear retrospective intent is shown, so Rule 13 of the Abkari Shops Departmental Management Rules, 1972 could not be used to deny credit under a pre-amendment contract. Amounts collected by the State during departmental management had to be adjusted against the contractor's liability; the demand could not be raised on a gross basis while ignoring receipts already realised. Liability was therefore confined to the balance payable after credit, with consequential relief flowing on the outstanding amount and attached property. en-us Mon, 06 Sep 2021 00:00:00 +0530 Thu, 23 Sep 2021 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412666 Amended delegated legislation is presumed prospective unless clear retrospective intent is shown, so Rule 13 of the Abkari Shops Departmental Management Rules, 1972 could not be used to deny credit under a pre-amendment contract. Amounts collected by the State during departmental management had to be adjusted against the contractor's liability; the demand could not be raised on a gross basis while ignoring receipts already realised. Liability was therefore confined to the balance payable after credit, with consequential relief flowing on the outstanding amount and attached property. Case-Laws Indian Laws Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412666