Retrospective amendment in clarificatory nature to existing tax incentive provision is not unconstitutional

HIGH COURT OF GUJARAT Katira Construction Ltd. Versus Union of India & 2 AKIL KURESHI AND MS. SONIA GOKANI, JJ. SPECIAL CIVIL APPLICATION NOS. 10828 to 10835, 10863, 10864, 11269, 11286 to 11288, 11312, 11781, 12184, 12233 to 12235, 13073 to 13076 of 2009 MARCH  4, 2013 JUDGMENT Akil Kureshi, J. These petitions arise out of common background. They have been heard together and are being disposed of by this common judgment. For the purpose of this judgment, facts stated in Special Civil Application No.11781 of 2009 may be adopted. 2. Petitioner has challenged the vires of e...