“Law Master’s Publications
‘Arrest, Search and Seizure’
Prof. S. D. Bhosale
46
before the Act came into operation (i.e., successions prior to the year 1956). Thus, it has
only prospective operations.
In Govind Das V. Income Tax officer-
“The income tax act, 1961” came into force on 1st April 1962. S. 171(6) of the Act imposes
the joint and several liability on the members of the Hindu Undivided Family to pay the
tax assessed on its property if the assessment is already completed and it is found that the
family has already affected partition.
The Supreme Court held that S. 171(6) of the Income Tax Act, 1961, will not apply to
assessments that were made before 1st April 1962.
Statutes dealing with procedural matters are an exception: -
Procedural statutes are also known as adjunctive statutes. They do not confer any rights or
create any new rights and, therefore, may have retrospective operation.
A retrospective operation should not be given to an act that will impair an existing right or
an obligation. There is a presumption that a statute applies to acts or circumstances which
came into existence after the Act came into existence unless the legislature intended to
apply it retrospectively.
In Balumar Jamnadas Batra V. State of Maharashtra7
The Supreme Court held that S. 123 of the Customs Act, 1962, since it deals with matters
of procedure, will have retrospective operation.
5. Presumption against violation of international law:-
As per presumption, every statute is to be applied and interpreted as far as its
language admits, in a way that is not to be inconsistent with the established rules of
international law. But this intention must be clearly expressed in the enactment. The
Constitution of India has been inspired by international law, among other constitutions. It
owes great respect to international law. Therefore, it enshrines many provisions respecting
international law. According to Art. 253, the parliament has the sole right to make laws for
the whole or any part of India's territory to execute an international treaty, agreement, or
convention with other countries or any decision made at any association or conference.
Thus, Art. 253 empowers the parliament to pass laws on matters mentioned in List II of
Schedule VII in order to execute international treaties, agreements, and conventions.
The Indian judiciary has also played a very active role in implementing India’s
international obligations under international treaties, especially in environmental law and
human rights.
7 1975 AIR 2083