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Report No. 61

6.2. Provisions for penalty held void in absence of procedural safeguard.-

Even where the provision was framed in terms of "penalty", and not merely in terms of "forfeiture", it was held to be void, in the absence of procedural safeguards which complied with Article 19(1)(f) of the Constitution. On this ground, a provision in the Bombay Sales Tax Act was held to be void.1

1. Kantilal Babulal v. H.C. Patel, AIR 1968 SC 445 (448), para. 9: (1968) 1 SCR 735, (Section 12A, Bombay Sales Tax Act, 1946).

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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