Sec. 2(9) & 3 - Any amendment in the taxing statute which comes into force after the first day of April of financial year cannot apply to the assessment for that year and so the respondents can claim tax on the basis of the amendment only during the next financial year and not during the current financial year. [ Pambra Plantations vs Tahasildar. 1991 (2) KLT 833. M.M.Pareed Pillay (J&J)]
Secs. 6A & 4(3) - Collection of tax assessed under orders which are illegal and void can be challenged even if the assessment orders are not challenged in appeal or in revision in view of Art. 265 of the Constitution of India which insists that no tax shall be levied or collected except by the authority of law.Notice issued after seven years of end of financial year ignoring time limit is illegal. [ Vishnudatha Antherjanam vs. Tahasildar. 1981 KLT 277. K.K.Narendran (J)]