Whether the accused is liable to be convicted under the Juvenile justice Act

Cognizance of the offence

Commission of the crime

First time offender under the Probation of offenders Act

No retrospective implementation in criminal law :

protection in respect of conviction for offences - (1) No person shall be convicted of any
offence except for violation of a law in force at the time of the commission of the act
charged as an offence, nor be subject to a penalty greater than that which might have been
inflicted under the law in force at the time of the commission of the offence".This protection
given in the Constitution has been the main source of all other judgements with respect of
penal provisions in tax cases. The judgements have made it well settled that there cannot
be any retrospectivity in respect of penalty and confiscation. This has been upheld in many
judgements and the most famous judgement is in the case of JK Spinning & Wvg. Mills Ltd.
Vs. UOI - 1987(32) ELT234(SC).