Sales tax penalty requires assessment on the accused and valid notice; liability cannot be fastened on a separate society's representative.

Penal liability for non-payment of assessed sales tax under the General Sales Tax Act attached only where the tax had been assessed on the person prosecuted and the statutory notice had been duly served on him. The court held that a person who was neither the registered dealer nor the assessee could not be convicted merely because he had acted for, or had some connection with, a separate charitable society. As valid service of notice was absent, the foundation for prosecution was missing and the conviction could not be sustained.

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Issues: Whether a person who was not the registered dealer or assessee, and on whom no valid notice of assessment was served, could be convicted under section 19(b) of the General Sales Tax Act, 1125 for non-payment of sales tax assessed on a separate charitable society.

Analysis: Liability under the penal provision arose only where tax had been assessed on the person prosecuted and he had failed to pay it within the time allowed. The statutory scheme linked assessment, notice, and default: the charging and registration provisions, the assessment procedure, and the service of notice were all directed to the dealer or assessee. In the absence of valid service of notice on the petitioner, the foundation for penal liability was missing. The fact that he had acted for or had some connection with the charitable society did not make him the assessee, and the society remained a separate legal entity.

Conclusion: The conviction could not be sustained and was set aside in favour of the petitioner.

Final Conclusion: Penal liability for sales tax default could not be fastened on a person who was neither the assessee nor duly served with the notice required to found the prosecution.

Ratio Decidendi: A prosecution for failure to pay assessed sales tax cannot succeed unless the tax was assessed on the accused and the statutory notice forming the basis of default was duly served on him.

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