TMI Blog2002 (3) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... ra vires? This is the short question that arises for consideration in this case. The original provision was in the following terms: "Explanation 1.-In this section, 'assessed tax' means,- (a) for the purposes of computing the interest payable under section 140A, the tax on the total income as declared in the return referred to in that section; (b) in any other case, the tax on the total in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en into account in computing such total income. (b) in sub-section (3), for the words 'one and one-half per cent.', the words 'one and one-fourth per cent.' shall be substituted with effect from the 1st day of June, 2001." A fact which deserves mention at the outset is that nothing has been pointed out to show that the petitioner is even an assessee or that he has any cause of action. It appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been enforced retrospectively, it violates article 20(1) of the Constitution. The impugned amendment provides for conviction for violation of a law which was not in force at the time of the alleged commission of the offence. However, on consideration of the matter, we find that it does not provide for any penalty. It only regulates the levy of interest. Thus, no violation of article 20 is involved ..... X X X X Extracts X X X X X X X X Extracts X X X X
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