Propriety of Retrospective Taxation

  • Priyatam Bhardwaj ,
  • Deval Divyansh Singh and Anuja Paul
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  • Priyatam Bhardwaj

    LLM Student at WBNUJS, India.

  • Deval Divyansh Singh

    student at Royal College of Law, Chaudhary Charan Singh University, Meerut (U.P), India.

  • Anuja Paul

    LLM Student at WBNUJS, India.

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The retrospective rule-making approach has few supporters and, in inverse proportion, those who may grouch. Guards of retrospective laws by and large do so on the premise that they are essential evil invoked in particular or constrained circumstances, such as closing tax escape clauses, dealing with terrorists, or indicting fallen dictators. Be that as it may, the reality of retrospective rule-making is far more pervasive than this, and its purposes range from 'corrective' enactment to 'interpretive legislation' to legal decision-making. Legislators seemingly and arguably invoke retrospective legislation in economic laws like inter alia taxation etc. Assesses, predominantly corporate and high wealth network individuals, often curate schemes and formulas to avoid taxations and per contra. The government ought to make the law to allay any indiscernible debilitating loops. However, there is competing interest, and the government often has to introduce retrospective tax legislation as a prophylactic measure. In common parlance, people excoriate and questions the propriety of retrospective Taxation To derive necessary conclusions, we shall scrutinize retrospective taxation in the backdrop of constitutional spirit and rationality. Paper shall elucidate the facets of retrospective taxation and discernible ramifications. Paper shall take into account the ethical propriety and the constitutionality of retrospective laws in various jurisdictions. Paper shall also briefly allusion some of instances of retrospective taxation along with their justificatory accounts.


Research Paper


International Journal of Law Management and Humanities, Volume 4, Issue 3, Page 4334 - 4348


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