Eye Share: Retrospective Amendment to Section 140- What does it Achieve?

The author Mr. Adithya Reddy (Advocate, Madras HC), highlights Gujarat HC’s decision in Sidharth Enterprises vs. Nodal officer which stated that prescribing time limit is violative of Article 300A of the Constitution, the author explains that it conjectured, the restriction could have been valid had it been in the main Act because a right under Article 300A can only be taken away by law. Observing that the amendment only empowers the Government to prescr...