https://www.taxtmi.com/caselaws?id=169709 The statutory levy of enhanced water rates for unauthorised use of canal water was treated as a charge for water taken, not as punishment for an offence. Section 31 of the Northern India Canal and Drainage Act, 1873 authorised recovery at prescribed rates, and the validating provisions in the 1954 Act and rules merely preserved that charge. Because the scheme did not create an offence or impose a penalty for conduct made punishable by law, Article 20(1) of the Constitution was not attracted, and the challenge failed. en-us Thu, 27 Apr 1961 00:00:00 +0530 Fri, 01 May 2015 14:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169709 The statutory levy of enhanced water rates for unauthorised use of canal water was treated as a charge for water taken, not as punishment for an offence. Section 31 of the Northern India Canal and Drainage Act, 1873 authorised recovery at prescribed rates, and the validating provisions in the 1954 Act and rules merely preserved that charge. Because the scheme did not create an offence or impose a penalty for conduct made punishable by law, Article 20(1) of the Constitution was not attracted, and the challenge failed. Case-Laws Indian Laws Thu, 27 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169709