https://www.taxtmi.com/caselaws?id=49253 SC held that the Kerala Surcharge on Taxes Act, 1957, which came into force on September 1, 1957, was not the law in force on April 1, 1957, and, not being expressly or impliedly retrospective, could not be applied to the assessment year 1957-58. Notifications limiting surcharge to assessments made on or after September 1, 1957, were noted, and the Court concluded no surcharge could be levied for 1957-58; the appeal was allowed. en-us Wed, 15 Dec 1965 00:00:00 +0530 Mon, 03 Nov 2025 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49253 SC held that the Kerala Surcharge on Taxes Act, 1957, which came into force on September 1, 1957, was not the law in force on April 1, 1957, and, not being expressly or impliedly retrospective, could not be applied to the assessment year 1957-58. Notifications limiting surcharge to assessments made on or after September 1, 1957, were noted, and the Court concluded no surcharge could be levied for 1957-58; the appeal was allowed. Case-Laws Income Tax Wed, 15 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49253