https://www.mondaq.

com/india/sales-taxes-vat-gst/956290/retrospective-laws-from-the-
vantage-point-of-indian-taxation

https://www.mondaq.com/india/finance-and-banking/19039/principles-of-retrospective-
operation-of-law-and-iultra-viresi

http://www.jlapp.in/volume-2-issue-6/

RULE AGAINST RESTROSPECTIVE LEGISLATION : A BASIC PRINCIPLE OF

JURISPRUDENCE
BY – ELMAR E SMEAD

Coke’s argument – No act of parliament should be construed in a way as to do a man any

damage when he was free from wrong.( coke is considered the authority on retrospective law,
he found the principle already existing in Bracton’s work)

Blackstone’s contention – As a matter of justice laws should not be enforced before the
subjects have an opportunity to become acquainted with them – necessity and reasonableness
of promulgation.

English common law adopted it a little differently – No act will be applicable prior to the
enactment of the act unless the parliament has provided that it should have such effect. In this
case, the courts had power, but only to interpret if the legislature wants the retrospective
application or not. As a standard rule judges adopted that acts of parliament will be applicable
prospectively.

Society For Propogation Of The Gospel In Foreign Parts vs Wheeler ( 1814) 2 Gall. C. C.
105

Justice Story distinguished and clarified the difference between the two meanings of
retrospective laws
1) Statutes enacted to take effect from a time interior to their passage or,
2) Does it include all statutes which even though would operate from the day they came
into effect but would impact vested rights and past transactions.

To clear out the meaning of retrospective laws he said that on principle, every statute that
takes away or impairs vested rights under existing law, or creates a new obligation , imposes
a new duty, or attaches a new disability in respect to transactions or considerations already
past, must be deemed retrospective ( 1814) 2 Gall. C. C. 105 139.
Justice story and justice kent basically combined the principle and the doctrine of vested
rights.

 Introduction
 What is retrospective legislation?

 History
 Jurisprudence
  
 Retrospective legislation in India

-     Difference in position w.r.t to civil law and criminal law 

-     Position of the court on retrospective legislation 

 Role of Legislature, Executive and Judiciary

 Vested rights
 Legitimate expectation
  
 Merits / Arguments in favor
 Demerits / Arguments against
 Case examples
 Vodafone
 Indira Gandhi
 Cairn Energy 
 Global overview of retrospective legislation today
 Australia’s position
 UK 
 USA
 Comparative Analysis 
 Analyzing the relevance of retrospective action moving forward
