SC: Notification can't levy retro taxes unless power is conferred by Act; retro increase in health c

Excise & Customs : A subordinate legislation (Rules/Notification) can be given retrospective effect if a power in this behalf is contained in principal Act and, accordingly, in absence of any such power in section 16 in Rajasthan Finance Act, 2008, increase in rate of tax of Environmental/ Health Cess by Notification, retrospectively, was held void