https://www.taxtmi.com/caselaws?id=155961 Retrospective tax legislation providing for forfeiture of amounts collected as tax was examined against article 20(1) of the Constitution of India. The only controversy was whether Maharashtra Act No. 21 of 1962, operating retrospectively from 1 January 1960, offended the constitutional prohibition in article 20(1). The point was treated as already concluded by an earlier decision holding that the retrospective amendment did not violate article 20(1). The forfeiture under section 46(2) of the Bombay Sales Tax Act, 1959 was therefore upheld as legal, and the question referred was answered in the affirmative. en-us Tue, 07 Aug 1990 00:00:00 +0530 Wed, 11 Sep 2013 14:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155961 Retrospective tax legislation providing for forfeiture of amounts collected as tax was examined against article 20(1) of the Constitution of India. The only controversy was whether Maharashtra Act No. 21 of 1962, operating retrospectively from 1 January 1960, offended the constitutional prohibition in article 20(1). The point was treated as already concluded by an earlier decision holding that the retrospective amendment did not violate article 20(1). The forfeiture under section 46(2) of the Bombay Sales Tax Act, 1959 was therefore upheld as legal, and the question referred was answered in the affirmative. Case-Laws VAT and Sales Tax Tue, 07 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155961