CHHOTABHAI JETHABHAI PATEL AND CO. vs THE UNION OF INDIA AND ANTHER,

The Supreme Court upheld the constitutional validity of Section 7(2) of the Finance Act, 1951, which imposed a retrospective excise duty on unmanufactured tobacco. The Court ruled that Parliament has the legislative competence to enact laws with retrospective effect, affirming that such duties fall within the scope of 'duties of excise' as per Entry 84 of List I of the Seventh Schedule of the Constitution. The Court also clarified that the retrospective nature of the duty does not violate Article 19(1)(f) regarding the right to property, as it does not constitute an unreasonable restriction on the right to hold property.