Rule Or Law Cannot Be Construed As Retrospective Unless It Expresses A Clear Or Manifest Intention To The Contrary: Supreme Court

Rule Or Law Cannot Be Construed As Retrospective Unless It Expresses A Clear Or Manifest Intention To The Contrary

Case: Assistant Excise Commissioner, Kottayam Vs Esthappan Cherian

Coram: Justices L. Nageswara Rao and S. Ravindra Bhat

Case No: CA 5815 OF 2009

Court Observation: “There is profusion of judicial authority on the proposition that a rule or law cannot be construed as retrospective unless it expresses a clear or manifest intention, to the contrary…Another equally important principle applies: in the absence of express statutory authorization, delegated legislation in the form of rules or regulations, cannot operate retrospectively”

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