https://www.taxtmi.com/caselaws?id=44177 A penal deeming provision creating company-related criminal liability was analysed as prospective only, because its text and amending history showed no express intention to operate backwards. The provision could not be applied to conduct alleged to have been completed in 1983, as retrospective use would impose punishment for an act that was not liable when done and would offend the constitutional bar on ex post facto criminal legislation. An argument based on conspiracy and continuing offence also failed, because the alleged breaches were complete within the stated period and the Indian Penal Code conspiracy charge did not extend the Salt Act amendment. en-us Fri, 23 Jul 1993 00:00:00 +0530 Wed, 23 Jun 2010 16:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44177 A penal deeming provision creating company-related criminal liability was analysed as prospective only, because its text and amending history showed no express intention to operate backwards. The provision could not be applied to conduct alleged to have been completed in 1983, as retrospective use would impose punishment for an act that was not liable when done and would offend the constitutional bar on ex post facto criminal legislation. An argument based on conspiracy and continuing offence also failed, because the alleged breaches were complete within the stated period and the Indian Penal Code conspiracy charge did not extend the Salt Act amendment. Case-Laws Central Excise Fri, 23 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44177