https://www.taxtmi.com/caselaws?id=153386 Retrospective amendment of section 17(3) of the M.P. General Sales Tax Act was made operative from the commencement of the principal Act, requiring the penalty for default to be assessed under the amended provision. The amendment was treated as curing the basis for the penalty despite the Article 20(1) objection, and the penalty was sustained. The Board of Revenue lacked jurisdiction to examine the constitutional validity of the amended provision, and that vires challenge could not be considered in reference proceedings. The reference was therefore answered against the assessee. en-us Fri, 12 Sep 1980 00:00:00 +0530 Tue, 23 Jul 2013 11:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153386 Retrospective amendment of section 17(3) of the M.P. General Sales Tax Act was made operative from the commencement of the principal Act, requiring the penalty for default to be assessed under the amended provision. The amendment was treated as curing the basis for the penalty despite the Article 20(1) objection, and the penalty was sustained. The Board of Revenue lacked jurisdiction to examine the constitutional validity of the amended provision, and that vires challenge could not be considered in reference proceedings. The reference was therefore answered against the assessee. Case-Laws VAT and Sales Tax Fri, 12 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153386