https://www.taxtmi.com/caselaws?id=152430 Section 49 of the Haryana General Sales Tax Act, 1973 was upheld as valid ancillary legislation within the State's taxing power because it prevents unlawful collection of tax and protects the revenue. Its retrospective operation from 14 November 1967 was also held valid, as no constitutional bar was shown. The saving proviso in section 65 did not protect the petitioners, since it preserved only accrued rights and liabilities and did not create immunity from penalty for excess collection. After insertion of section 9(2A) of the Central Sales Tax Act, State penalty provisions became applicable, with necessary modifications, to Central sales tax enforcement; penalty under section 49 could therefore be imposed for excess collection under the Central Act. en-us Tue, 08 Aug 1978 00:00:00 +0530 Wed, 03 Jul 2013 15:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152430 Section 49 of the Haryana General Sales Tax Act, 1973 was upheld as valid ancillary legislation within the State's taxing power because it prevents unlawful collection of tax and protects the revenue. Its retrospective operation from 14 November 1967 was also held valid, as no constitutional bar was shown. The saving proviso in section 65 did not protect the petitioners, since it preserved only accrued rights and liabilities and did not create immunity from penalty for excess collection. After insertion of section 9(2A) of the Central Sales Tax Act, State penalty provisions became applicable, with necessary modifications, to Central sales tax enforcement; penalty under section 49 could therefore be imposed for excess collection under the Central Act. Case-Laws VAT and Sales Tax Tue, 08 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152430