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Report No. 61

10.4. Amendment illustrative of doubt on the subject.-

The above amendment has been referred to as an example of the doubt prevailing on the subject of retrospective effect being given to a law falling within Article 286(3). It is statedl that there may be similar occasions in future when retrospective, effect may have to be given, and a suitable mechanism has, therefore, to be devised.

1. Notes in the Ministry of Finance.



Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back




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