GANGARAM AGARWAL Vs. STATE

JUDGEMENT

(1.) THIS is a revision against the order of the Deputy Commissioner, Appeals, Udaipur dated 25. 4. 61. The brief facts of the case are that the petitioner was assessed for the period from 23. 10. 57 to 10. 11. 58 and a penalty of Rs. 600/- was imposed on him for non-submission of the returns. The said penalty was reduced in appeal by the Deputy Commissioner to Rs. 300/-vide his impugned order dated 25. 4. 61. Against this order of the Deputy Commissioner the petitioner has come up in revision before the Board of Revenue.

(2.) THE learned counsel for the petitioner has argued that no penalty can be imposed on them because the rules under Rajasthan Sales Tax Act were not in force during the assessment period viz. 23. 10. 57 to 10. 11. 58. He has cited Tulsiram Pannalal vs. State of Rajasthan (RLW 1961 p. 363) in which it has been held that no person can be convicted of any offence except for a violation of a law in force at the time of the commission of the act charged as an offence. This prohibition against post facto legislation which involves the imposition of a penalty is one of the fundamental rights guaranteed under the Constitution, as such for the purpose of sec. 16 of the Rajasthan Sales Tax Act the rules cannot be given retrospective effect and the order of the recovery of penalty cannot be sustained.