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Imposition of tax/duties on yester years and Promissory Estoppel of Laws

With the blessings of Article 20
(1) of Constitution of India- State cannot make any Law/Rule which imposes any- fresh Tax liability or Penalty or Fine or imprisonment on Citizenry, a liability/fine/ penalty/ imprisonment which was not in existent at the time of Citizenry entering into a transaction; or which was not in existent at the time when Citizen has done a particular act.


Like penal laws, fiscal laws too are strictly construed. Like penal laws, One must be told before hand all his liabilities before he intend to venture to his acts. Moreover, There must be certainty to the law.


You make a law wherein certain set of Citizenry are called upon to pay certain Tax/ duty for a certain period. All Citizenry thus in return plan their investments and expenditure.


As stated by Mihir Naniwadekar in his blog- “There are a few decisions which have held that Article 20 would not apply to ex post facto tax laws; even if they impose penalty. That is true especially considering the recent attitude of the judiciary in refusing to treat penalty proceedings as criminal - they are in the nature of civil provisions as per Dharmendra Textiles.” http://legaldevelopments.blogspot.com/2010/02/checks-on-power-to-tax-retrospectively.html


I say- Notwithstanding the legal position arrived in Dharmendra Textiles case, the Article 20 flows from constitution of India. The constitution of India is not an act of legislature. No one will dispute, constitution of India is a supreme and fundamental governing volume. This epic governing volume makes a categorical announcement in the introductory passage that people of India are the architect of this governing volume. The people of India have drafted this mammoth governing volume. This fundamental governing volume cannot be interpreted like any other statutes of legislatures. This fundamental governing volume is to be construed keeping in mind what the right minded people have decided for themselves. Can it be presumed that people of India has in article 20(1) allowed the Legislature to impose taxes on them retrospectively. (Emphasis added)

Thank you,
Sandeep Jalan
Mumbai.

Legal issues !!
If you are facing any of these issues like (a) Recovery of Moneys (b) Immovable property disputes (c) grievances against Municipalities & Govts., including challenge to legitimacy of laws etc. (d) grievances against illegalities and highhandedness of Police like illegal arrests, refusal to register FIR, deliberately flawed investigations, etc (e) False FIRs (f) False Claims (g) False evidences (h) Grievances against Judges (i) Illegal or perverse Orders of the Courts / Tribunals, among others.
or
If you are looking for draft of any legal proceeding; or if you want to know the nature and attribute of any legal proceeding; or if you want to know the procedure followed in any legal proceeding; or if you want to know the grounds on which any order of the court / tribunal is challenged; or if you are facing any frivolous litigation.

Sandeep Jalan

Advocate

Law Referencer: https://www.litigationplatform.com/


Thank you.
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