https://www.taxtmi.com/caselaws?id=153387 Retrospective validation of the penalty provision for delayed quarterly returns and tax payments makes the amended provision part of the sales tax law from its commencement. In a tax reference confined to questions arising under the Act, the Board and Court must apply the provision as enacted and cannot determine its constitutional validity under Article 20. Where the retrospectively amended provision authorises penalty, the relevant default attracts the levy, subject to the statutory terms governing delayed returns and payment. en-us Tue, 16 Oct 1979 00:00:00 +0530 Tue, 23 Jul 2013 11:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153387 Retrospective validation of the penalty provision for delayed quarterly returns and tax payments makes the amended provision part of the sales tax law from its commencement. In a tax reference confined to questions arising under the Act, the Board and Court must apply the provision as enacted and cannot determine its constitutional validity under Article 20. Where the retrospectively amended provision authorises penalty, the relevant default attracts the levy, subject to the statutory terms governing delayed returns and payment. Case-Laws VAT and Sales Tax Tue, 16 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153387