2022 (8) TMI 3

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....ndent : Mr.C.Harsha Raj Additional Government Pleader ORDER Mr.C.Harsha Raj, learned Additional Government Pleader appearing for the respondent fairly concurs with the petitioner that the issue that arises for consideration in this Writ Petition challenging the impugned order of assessment dated 31.12.2018 has to be answered in favour of the petitioner. The assessment proceeds to reverse the....

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....h 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 substantive. As already seen, the original provision along with the proviso was omitted a....

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....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 that Amendment....