JAYKISAN PANNALAL MALPANI Vs. SPECIAL LAND ACQUISITION OFFICER

JUDGEMENT

(1.) IN the above matter reference has been made to this Court under section 113 read with section 151 of the Civil Procedure Code by the Taxing Officer.

(2.) THE facts giving rise to the above reference, briefly, are as follows:

(3.) THE short point which arises for determination for which reference is made is as under. Whether the Bombay Court Fees (Amendment) Act, 1997 is having retrospective effect?