TaxTMI 
TaxTMI 
1969 (7) TMI 29
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....he Act. The notification was expressly stated to be effective from 1st April, 1962,-a date prior to the date of the notification. The facts in one of the appeals (Civil Appeal No. 942 of 1966) may be stated: One Kunchacko of Alleppey allowed the income-tax dues from him to fall into arrears. The Income-tax Officer took steps to recover the arrears through the Tahsilder. Certain shares standing in the name of the assessee were attached by the Tahsildar. The first respondent, Ponnoose, claimed to have obtained a decree for a certain sum against the assessee. He also got the shares standing in the name of the assessee attached in execution proceedings. Ponnoose filed a petition under article 226 of the Constitution in the High Court of Kera....
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.... revenue or other public demand under any law relating to land revenue or other public demand for the time being in force in the State as may be authorised by the State Government, by general or special notification in the official Gazette to exercise the powers of a Tax Recovery Officer; (iii) any gazetted officer of the Central or a State Government who may be authorised by the Central Government, by general or special notification in the Official Gazette, to exercise the powers of a Tax Recovery Officer." The impugned notification dated August 14, 1963, with was published in the Kerala Gazette dated August 20, 1963, referred to the powers conferred by sub-clause (ii) of clause (44) of section 2 of the Act read with sub-rule (2) of ....
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....n upon the faith of 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. Parliament can delegate its legislative power within the recognised limits. Where any rule or regulation is made by any person or authority to whom such powers have been delegated by the legislature it may or may not be possible to make the same so as to give retrospective operation. It will depend on the language employed in the statutory provision which may in express terms or by necessary implication empower the authority concerned to make a rule or regulation with retrospective effect. But where no such l....
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....ment to extend from time to time the period within which the Tribunal or the adjudicator could pronounce the decision, the State Government had no authority to extend the time and the award was, therefore, one made without jurisdiction and a nullity. This decision is quite apposite and it is difficult to hold in the present case that the Taluka Tahsildar could be authorised by the impugned notification to exercise powers of a Tax Recovery Officer with effect from a date prior to the date of the notification. It may next be considered whether by saying that the new definition of "Tax Recovery Officer" substituted by section 4 of the Finance Act, 1963, "shall be and shall be deemed always to have been substituted", it could be said that by....