https://www.taxtmi.com/caselaws?id=105798 A statutory amendment that for the first time introduced a per-person penalty mechanism under section 10 of the Rajasthan Entertainments and Advertisements Tax Act, 1957, was held to be a substantive change rather than a mere clarification. The pre-1998 provision imposed only a maximum penalty of Rs. 500 for the contravention, while the amendment made the penalty expressly per person in specified cases. Because the amendment was not expressed to operate retrospectively, it could not be applied to pre-amendment conduct, and the enhanced per-person penalty was unavailable for the earlier period. en-us Mon, 12 Nov 2007 00:00:00 +0530 Mon, 02 Sep 2013 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105798 A statutory amendment that for the first time introduced a per-person penalty mechanism under section 10 of the Rajasthan Entertainments and Advertisements Tax Act, 1957, was held to be a substantive change rather than a mere clarification. The pre-1998 provision imposed only a maximum penalty of Rs. 500 for the contravention, while the amendment made the penalty expressly per person in specified cases. Because the amendment was not expressed to operate retrospectively, it could not be applied to pre-amendment conduct, and the enhanced per-person penalty was unavailable for the earlier period. Case-Laws VAT and Sales Tax Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105798