Negativing the said plea, the Court observed at pages 738 739: "The very wording of article 20 and the words used therein: " convicted "commission of the act charged as an offence", "be subjected to a penalty", "commission of the offence ', "prosecuted and punished", "accused of any offence", would indicate that the proceedings therein contemplated are of the nature of criminal proceedings before a court of law or a judicial tribunal and the pro secution in this context would mean an initiation or starting of proceedings of a criminal nature before a court of law or a judicial tribunal in accordance with the procedure prescribed in the statute which creates the offence and regulates the procedure." 227 The levy of charges for 'unauthorised use ' of water enforced with retrospective effect was held to be not offending Article 20 (1) in Jawala Ram vs State of Pepsu.(1) Similarly in State of West Bengal vs S.K Ghosh.(2) the forfeiture provided under section 13 (3) of the Criminal Law Amendment ordinance 1944 (38 of 1944) was held to be not a penalty within the meaning of Article 20 (1) of the Constitution and in that connection this Court observed at pages 130 131 thus: "Article 20 (1) deals with conviction of persons for offences and for subjection of them to penalties.