https://www.taxtmi.com/caselaws?id=280634 Conviction under Section 61(1)(a) of the Punjab Excise Act, 1914 was sustained because illicit liquor was recovered from the truck driven by the appellant, sample analysis confirmed it was illicit, and the courts below had concurrently accepted the prosecution evidence. The later amendment introducing a minimum sentence could not be applied to an offence committed before the amendment, because Article 20(1) prohibits retrospective enhancement of punishment. The sentence had to be governed by the law in force on the date of the offence, resulting in only the period already undergone being counted. en-us Thu, 30 Apr 2009 00:00:00 +0530 Tue, 14 May 2019 16:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280634 Conviction under Section 61(1)(a) of the Punjab Excise Act, 1914 was sustained because illicit liquor was recovered from the truck driven by the appellant, sample analysis confirmed it was illicit, and the courts below had concurrently accepted the prosecution evidence. The later amendment introducing a minimum sentence could not be applied to an offence committed before the amendment, because Article 20(1) prohibits retrospective enhancement of punishment. The sentence had to be governed by the law in force on the date of the offence, resulting in only the period already undergone being counted. Case-Laws Central Excise Thu, 30 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280634