Abkari Shops Departmental Management Rules, 1972 – Rule 13 – New rule or amendment – Retrospectivity cannot be presumed – No indication that Rule 13 applied retrospectively – 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.
SUPREME COURT OF INDIA DIVISION BENCH ASSISTANT EXCISE COMMISSIONER, KOTTAYAM AND OTHERS — Appellant Vs. ESTHAPPAN CHERIAN AND ANOTHER — Respondent ( Before : L. Nageswara Rao and S. Ravindra…