SHIV DUTT RAI FATEH CHAND ETC. ETC. vs UNION OF INDIA & ANR. ETC.

The Supreme Court upheld the constitutional validity of sub-section (2-A) of section 9 of the Central Sales Tax Act, 1956, introduced by the Central Sales Tax (Amendment) Act, 1976, which allows for the application of state sales tax penalties to inter-State sales tax assessments. The Court ruled that the retrospective operation of this provision does not violate Article 19(1)(f) and (g) or Article 20(1) of the Constitution. The decision clarified that the term 'penalty' in Article 20(1) is to be interpreted narrowly, and the amendments do not suffer from excessive delegation of legislative power.