https://www.taxtmi.com/caselaws?id=154325 Retrospective amendment of section 46(2) of the Bombay Sales Tax Act, 1959 validated the prohibition on excess tax collection by registered dealers from its original date, so amounts collected before 15 July 1962 became liable to forfeiture under section 37(1). Article 20 of the Constitution did not bar the forfeiture because a sales tax penalty imposed by tax authorities was treated as a civil liability, not a criminal conviction or punishment. Section 27 of Maharashtra Act 21 of 1962 was confined to criminal consequences and could not override the retrospective validating amendment. The challenge to departmental forfeiture therefore failed. en-us Wed, 07 Nov 1984 00:00:00 +0530 Sat, 17 Aug 2013 14:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154325 Retrospective amendment of section 46(2) of the Bombay Sales Tax Act, 1959 validated the prohibition on excess tax collection by registered dealers from its original date, so amounts collected before 15 July 1962 became liable to forfeiture under section 37(1). Article 20 of the Constitution did not bar the forfeiture because a sales tax penalty imposed by tax authorities was treated as a civil liability, not a criminal conviction or punishment. Section 27 of Maharashtra Act 21 of 1962 was confined to criminal consequences and could not override the retrospective validating amendment. The challenge to departmental forfeiture therefore failed. Case-Laws VAT and Sales Tax Wed, 07 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154325