2022 (7) TMI 137

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....umanth For the Petitioner : Mr.K.A.Parthasarathy For the Respondent : Mr.R.Siddharth, Government Advocate ORDER Mr.R.Siddharth, learned Government Advocate accepts notice for the respondent and fairly concurs with the petitioner that the issue that arises for consideration in this Writ Petition challenging the impugned order of assessment dated 19.04.2022 has to be answered in favour of the pe....

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....osition with respect to Section 19 (2) (v) by omitting and substituting with a new provision to remove the mischief caused by wrongful implementation. The actual intention of the legislature is to be derived only by interpretation of the provision to find out its actual applicability and decide whether it is curative or substantative. As already seen, the original provision along with the proviso ....

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....stood before the 2013 amendment. Upon consideration of the materials placed before us and for the reasons stated above, the amendment to Section 19(2) brought about in the year 2015 is held to be curative in nature. Though we disagree with the reasoning of the learned Judge as to the interpretation placed on the scope of amendment to Section 19(2) vide Act 28 of 2013, in the light of the finding t....