https://www.taxtmi.com/caselaws?id=127524 Retrospective application of the proviso to section 14A of the Bihar Sales Tax Act, which authorised forfeiture of tax collected in contravention of the provision, was held unconstitutional because it imposed an additional penal consequence on past conduct when no such forfeiture existed at the time of collection. The forfeiture was treated as punishment for contravention and therefore offended Article 20(1). In any event, the same retrospective deprivation of money was also inconsistent with Article 31(2) as a taking of property without the required legal protection. The forfeiture order directing deposit into the Government Treasury was without authority of law and was quashed in favour of the assessee. en-us Wed, 01 Aug 1956 00:00:00 +0530 Mon, 11 Mar 2013 17:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127524 Retrospective application of the proviso to section 14A of the Bihar Sales Tax Act, which authorised forfeiture of tax collected in contravention of the provision, was held unconstitutional because it imposed an additional penal consequence on past conduct when no such forfeiture existed at the time of collection. The forfeiture was treated as punishment for contravention and therefore offended Article 20(1). In any event, the same retrospective deprivation of money was also inconsistent with Article 31(2) as a taking of property without the required legal protection. The forfeiture order directing deposit into the Government Treasury was without authority of law and was quashed in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 01 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127524