https://www.taxtmi.com/caselaws?id=152820 The Court upheld the constitutionality of Section 9 of the Central Sales Tax (Amendment) Act, 1976, finding that retrospective imposition of penalties without reference to offences does not violate Article 20(1) of the Constitution of India. The Court clarified that penalties under the Sales Tax Act are not quasi-criminal in nature but are considered an additional tax. The petitioner's arguments were dismissed, and the petition was rejected with costs. en-us Thu, 26 Jul 1979 00:00:00 +0530 Thu, 11 Jul 2013 15:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152820 The Court upheld the constitutionality of Section 9 of the Central Sales Tax (Amendment) Act, 1976, finding that retrospective imposition of penalties without reference to offences does not violate Article 20(1) of the Constitution of India. The Court clarified that penalties under the Sales Tax Act are not quasi-criminal in nature but are considered an additional tax. The petitioner's arguments were dismissed, and the petition was rejected with costs. Case-Laws VAT and Sales Tax Thu, 26 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152820