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Issues: Whether, in a prosecution for default in payment of sales tax assessed under the Mysore Sales Tax Act, 1948, the accused can contest the legality of the assessment and demand in the criminal court.
Analysis: The prosecution established prima facie that the assessee had been assessed and that a demand notice had been served, and the accused admitted service. On those facts, the burden shifted to the accused to show that no assessment or demand had been made. The Act provided remedies by appeal, revision, reference, reductions and exemptions, and also contained a provision for recovery of assessed tax while barring civil court interference with the assessment. Since the assessment had not been challenged through the statutory remedies and had become final, the criminal court was not the proper forum to examine its validity in a prosecution meant only to penalise default and enforce payment of assessed tax.
Conclusion: The validity of the assessed tax could not be questioned in the criminal prosecution, and the conviction was sustained.
Final Conclusion: The petition was rejected because the assessment having become final, the accused could not resist prosecution for non-payment by disputing its legality before the criminal court.
Ratio Decidendi: Where a tax assessment under a sales tax statute has become final and the statute provides specific appellate and revisional remedies, its legality cannot be collaterally challenged in a criminal prosecution for default in payment of the assessed tax.
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