https://www.taxtmi.com/caselaws?id=152835 Section 45A of the Kerala General Sales Tax Act created a separate and independent penalty power, so it was not confined to assessment proceedings and could be invoked whenever the statutory conditions were met. However, the provision could not be applied to contraventions that were already complete before its commencement, because a penal statute cannot operate retrospectively to impose liability for past defaults. The penalty notices and orders were therefore unsustainable in relation to those completed pre-commencement contraventions. en-us Tue, 31 Jul 1979 00:00:00 +0530 Thu, 11 Jul 2013 16:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152835 Section 45A of the Kerala General Sales Tax Act created a separate and independent penalty power, so it was not confined to assessment proceedings and could be invoked whenever the statutory conditions were met. However, the provision could not be applied to contraventions that were already complete before its commencement, because a penal statute cannot operate retrospectively to impose liability for past defaults. The penalty notices and orders were therefore unsustainable in relation to those completed pre-commencement contraventions. Case-Laws VAT and Sales Tax Tue, 31 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152835