https://www.taxtmi.com/caselaws?id=152672 A retrospective amendment to section 17 of the M.P. General Sales Tax Act, 1958, authorising penalty for late filing of returns, was held not to violate Article 20(1). The protection against ex post facto punishment applies to conviction and punishment for criminal offences, not to fiscal penalties imposed under a tax statute. Such penalty was treated as an additional tax or fiscal exaction rather than punishment for an offence in the criminal sense. The amendment was therefore valid, and the penalty under section 17(3) was upheld. en-us Fri, 07 Dec 1979 00:00:00 +0530 Mon, 08 Jul 2013 17:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152672 A retrospective amendment to section 17 of the M.P. General Sales Tax Act, 1958, authorising penalty for late filing of returns, was held not to violate Article 20(1). The protection against ex post facto punishment applies to conviction and punishment for criminal offences, not to fiscal penalties imposed under a tax statute. Such penalty was treated as an additional tax or fiscal exaction rather than punishment for an offence in the criminal sense. The amendment was therefore valid, and the penalty under section 17(3) was upheld. Case-Laws VAT and Sales Tax Fri, 07 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152672