https://www.taxtmi.com/caselaws?id=38078 A person appointed as a representative assessee after the close of the relevant financial year cannot be retrospectively burdened with advance-tax liability for that earlier year unless the statute clearly and expressly provides for such operation. The reasoning is that the Act requires the proposed agent to be heard before being treated as representative assessee, and retrospective liability would make that statutory safeguard ineffective. A fiscal provision creating liability is not to be given retrospective effect by implication, and a person cannot practically comply with the advance-tax machinery for a period before valid appointment. en-us Thu, 09 Feb 1978 00:00:00 +0530 Sat, 03 Apr 2010 10:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38078 A person appointed as a representative assessee after the close of the relevant financial year cannot be retrospectively burdened with advance-tax liability for that earlier year unless the statute clearly and expressly provides for such operation. The reasoning is that the Act requires the proposed agent to be heard before being treated as representative assessee, and retrospective liability would make that statutory safeguard ineffective. A fiscal provision creating liability is not to be given retrospective effect by implication, and a person cannot practically comply with the advance-tax machinery for a period before valid appointment. Case-Laws Income Tax Thu, 09 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38078