https://www.taxtmi.com/caselaws?id=100451 Section 12A(4) of the Bombay Sales Tax Act, 1946, was held unconstitutional because it authorised forfeiture of tax amounts allegedly collected by a dealer without any adjudicatory procedure or opportunity of hearing. The provision did not provide machinery to determine whether any amount had in fact been collected, to resolve disputed questions of fact or law, or to allow the affected person to meet the case against him. The Court treated the forfeiture as a penalty for alleged contravention of section 12A(1) and (2) and found the power unguided, uncanalised and uncontrolled. The absence of procedural safeguards made the restriction unreasonable and contrary to Article 19(1)(f). en-us Fri, 29 Sep 1967 00:00:00 +0530 Fri, 08 Aug 2014 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100451 Section 12A(4) of the Bombay Sales Tax Act, 1946, was held unconstitutional because it authorised forfeiture of tax amounts allegedly collected by a dealer without any adjudicatory procedure or opportunity of hearing. The provision did not provide machinery to determine whether any amount had in fact been collected, to resolve disputed questions of fact or law, or to allow the affected person to meet the case against him. The Court treated the forfeiture as a penalty for alleged contravention of section 12A(1) and (2) and found the power unguided, uncanalised and uncontrolled. The absence of procedural safeguards made the restriction unreasonable and contrary to Article 19(1)(f). Case-Laws VAT and Sales Tax Fri, 29 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100451