RAVI AGRAWAL versus UNION OF INDIA & ANOTHER

RAVI AGRAWAL versus UNION OF INDIA & ANOTHER

The amendment to Section 80DD inserted by the Finance Act, 2022 (effective 01.04.2023) cannot be given retrospective effect to policies taken prior to the amendment because the object of the Jeevan Adhar policy is to secure provision for a dependent disabled person on the death of the subscriber; allowing discontinuation on attainment of age 60 would defeat that object and unlawfully alter the terms of existing insurance contracts, therefore the plea for retrospective operation is rejected and the petition disposed of.

Parties
Petitioner: Ravi Agrawal; Respondent: Union of India; Respondent: Another
Jurisdiction
India
Judgment Date
20 August 2024
Procedural Posture
Writ Petition (civil) No. 706 of 2020 Under Article 32 of the Constitution / Disposed
Outcome
Writ petition disposed of; plea for retrospective operation of the amendment to Section 80DD rejected
Legal Topics
Section 80 DD, Retrospective Effect of Amendment, Jeevan Adhar Policy, Finance Act, 2022 Amendment
Income Tax Disability Rights Insurance Law Constitutional Law Section 80 DD Retrospective Effect of Amendment Jeevan Adhar Policy Finance Act, 2022 Amendment

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Parties

Ravi Agrawal

Petitioner

Union of India

Respondent

Another

Respondent

Procedural Posture

Writ Petition (civil) No. 706 of 2020 Under Article 32 of the Constitution / Disposed

Legal Issues

  1. 1 Whether the amendment to Section 80DD of the Income Tax Act, 1961 can be given retrospective effect to policies taken prior to 2014
  2. 2 Whether this Court can direct retrospective operation of the Finance Act, 2022 amendment to Section 80DD in public interest

Ratio Decidendi

The amendment to Section 80DD inserted by the Finance Act, 2022 (effective 01.04.2023) cannot be given retrospective effect to policies taken prior to the amendment because the object of the Jeevan Adhar policy is to secure provision for a dependent disabled person on the death of the subscriber; allowing discontinuation on attainment of age 60 would defeat that object and unlawfully alter the terms of existing insurance contracts, therefore the plea for retrospective operation is rejected and the petition disposed of.

Court Disposition

Writ petition disposed of; plea for retrospective operation of the amendment to Section 80DD rejected

Orders

  • Writ petition stands disposed of