TaxTMI 
TaxTMI 
1998 (8) TMI 593
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....cond appellant is a share-holder and director of the first appellant- company. The appellants, for the sake of convenience, will be referred to hereinafter as the 'Company'. The company is engaged in the manufacture of alcohol potable liquor, country liquor and alcohol based chemicals. As required under Section 58 A of the Act read with Condition No.2 of the License issued to the Company in Form 'I', the Company used to pay in advance the supervision charges towards the costs of the staff deputed for the purpose of supervising the operation of manufacture, storage and issue of spirit. The Inspector of prohibition and Excise by a letter dated 19th July, 1979 informed the company that the wages and dearness allowance of Govern....
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....er Division Bench in M/s J.E. Bilmoria & sons Vs. The State of Maharashtra & Ors. [1990 (2) Bombay C.R. 108 (Nagpur Bench)] has quashed similar demand of differential supervision charges retrospectively. Therefore, the judgment under appeal, ignoring the earlier division Bench judgment on the same point, cannot be sustained. Learned counsel appearing for the respondents, placing reliance on the reasoning given in the judgment under appeal, supported the conclusions reached by the Division Bench. Section 58-A of the Bombay Prohibition Act, 1949 enables the Statement Government to levy and collect what is called supervision charges. It is common ground that this supervision charges are collected in advance at the beginning of every quarter.....
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....on, are in the following words:- "We have already pointed out above the provisions of Section 58-A of the Bombay Prohibition Act the relevant rules and the conditions of licence, which bear upon the question of supervision charges. If in pursuance of the provisions of Section 58-A of the Bombay Prohibition Act, the rules and the conditions of licence, advance payment of the supervision charges had to be made at the beginning of every quarter and without payment of those charges, the articles could be removed from the bonded warehouse for sale evidently the duty of the licensee, who stores articles in the bonded warehouse, would be only to pay the amount which has been ascertained and had to be paid in advance. Neither of these provisions c....
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....fficer V. I.M.C. Ponnoose), A.I.R. 1970 S.C. 385, it is open to a sovereign legislature to enact laws which have retrospective operation. Even when the parliament enacts retrospective laws such laws are no doubt prima facie of questionable policy, and contrary to the general principle that legislation by which the conduct of mankind is to be regulated ought, when introduced for the first time, to deal with future acts, and ought not to change the character of past transactions carried on upon the faith of the then existing law. The Courts will not, therefore, ascribe retrospectivity to new laws affecting rights unless by express words or necessary implication, it appears that such was the intention of the legislature. Here, it does not appe....