Wijesuriya v Amit

Subject Matter

STATUTE — Ceylon — Statute — Retrospective effect — Fiscal and penal — Amending legislation — Whether necessary expressly to adapt the existing machinery of the original enactment to the new conditions created by the amending legislation — Whether oil tax retrospectively due — Heavy Oil Motor Vehicles Taxation Ordinance, No 56 of 1935 (Legislative Enactments of Ceylon, 1956 Rev, c 249), s 2 — Heavy Oil Motor Vehicles Taxation (Amendment) Act, No 20 of 1961

[1966] AC 372; [1966] 2 WLR 385

STATUTE — Retroactive effect — Penal and fiscal Act — Machinery for recovery of retrospective tax lacking

[1966] AC 372; [1966] 2 WLR 385