Mumbai: The Bombay High Court has ruled that courts cannot direct the legislature to correct alleged “clerical errors” in enacted laws or to give retrospective effect to legislative amendments, even if such changes are perceived as clarificatory or corrective.
A bench of Justices MS Sonak and Jitendra Jain made the observation while dismissing a petition filed by Aarti Drugs Limited. The pharmaceutical company had challenged the omission of certain tariff items under sub-heading 293359 of Chapter 29 of the Customs Tariff from the Third Schedule of the Finance Act, 2022. It sought a reduction in the basic customs duty (BCD) from 10% to 7.5%, with retrospective effect from May 1, 2022.
Although the tariff discrepancy was later rectified prospectively, the company argued that the omission was a “clerical error” and should be corrected with retrospective effect.
Rejecting the plea, the Court said: “It is not for this Court to rule on what the Petitioner describes as errors, obvious errors or clerical errors in a legislative instrument… The Courts interpret the laws enacted by the Legislature… But they do not encroach upon the domain of the Legislature by directing it to enact a law or to correct what they believe may be errors.”
The judges emphasized that even if the legislature amends a law prospectively, courts cannot infer that there was an error in the earlier version and compel retrospective application. “No relief can be ordinarily granted by the Court to direct the legislature to give retrospective effect to a legislative measure,” the Court added.
As for the Petitioner’s alternative request for a direction to decide a pending representation, the Court refrained from issuing a writ but urged the authorities to consider the representations within a reasonable period. The petition was disposed of without costs.
