https://www.taxtmi.com/caselaws?id=162732 Section 18-AA of the Karnataka Sales Tax Act, 1957 was upheld as a valid ancillary incident of the State's taxing power, designed to require disgorgement of amounts collected as tax but not lawfully due and to protect consumers. Forfeiture under that provision was held to operate independently of penalty under section 18-A, so the setting aside of penalty for absence of mens rea did not bar forfeiture. The forfeiture order was also treated as ministerial, not dependent on the authority's status as assessing authority. Section 18-AA was further held capable of retrospective application to pre-insertion collections because the Legislature had expressly so provided and the provision was not penal. en-us Mon, 03 Feb 2003 00:00:00 +0530 Thu, 13 Mar 2014 14:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162732 Section 18-AA of the Karnataka Sales Tax Act, 1957 was upheld as a valid ancillary incident of the State's taxing power, designed to require disgorgement of amounts collected as tax but not lawfully due and to protect consumers. Forfeiture under that provision was held to operate independently of penalty under section 18-A, so the setting aside of penalty for absence of mens rea did not bar forfeiture. The forfeiture order was also treated as ministerial, not dependent on the authority's status as assessing authority. Section 18-AA was further held capable of retrospective application to pre-insertion collections because the Legislature had expressly so provided and the provision was not penal. Case-Laws VAT and Sales Tax Mon, 03 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162732