JUDGMENT The judgment of the Court was delivered by V. A. MOHTA, J. - In this sales tax reference made by the Tribunal at the instance of the assessee under section 61(1) of the Bombay Sales Tax Act, 1959 ("the Act"), answer to the following question has to be recorded. "Whether the Tribunal was correct in holding that forfeiture of the amount of Rs. 2,600.50 collected by the applicants by way of tax during the period from July 1, 1960 to June 30, 1961, under section 46(2) of the Bombay Sales Tax Act, 1959, was legal ?" During the period July 1, 1960 to June 30, 1961, the assessee had collected tax of Rs. 2,600.50 on sale of machinery though the sales tax was not payable, those being casual sales. The said amount was forfeited by the Sales Tax Officer under section 46(2) of the Act as amended by Maharashtra Act No. 21 of 1962 with retrospective effect from January 1, 1960. Against that order of forfeiture, and appeal was preferred by the assessee, but without any success. Second appeal filed by the assessee was also dismissed by the Tribunal. 2. The only question involved was and is whether Maharashtra Act No. 21 of 1962 could have retrospective effect in view of article 20(1) of the Constitution. The point stands concluded in view of our decision in the case of Commissioner of Sales Tax v. Khimji Velji & Co. [1985] 58 STC 95, wherein it is held that such retrospective effect does not violate article 20(1). No other aspect arises for consideration. Hence we answer the question in the affirmative. No order as to costs. Reference answered in the affirmative.