Depreciation on government grants

Suppose Somebody not filed his ST return for financial year 07-08,subsequently filed such return in current year. In this case what penal provision will be applicable , if penal provision has been changed than relevant provision for financial year 07-08. 

 1 Current year provision basis or,

 2  Relevant provision for FY 07-08 basis

Such default in nature of "Cotinuing non filling of ST" 

Thanks in Advance