https://www.taxtmi.com/caselaws?id=99510 Section 26(2) of the C.P. & Berar Sales Tax Act was construed broadly to cover prosecutions against any person, including a dealer who was not a Government servant. Returns filed under section 10 and accounts produced under section 15 were treated as acts done under the Act, and they did not lose that character merely because they were alleged to be false or incorrect. On that basis, the three-month limitation in section 26(2) applied and barred the prosecution instituted after that period, leading to quashing of the criminal proceedings. en-us Mon, 05 Feb 1962 00:00:00 +0530 Tue, 24 Sep 2013 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99510 Section 26(2) of the C.P. & Berar Sales Tax Act was construed broadly to cover prosecutions against any person, including a dealer who was not a Government servant. Returns filed under section 10 and accounts produced under section 15 were treated as acts done under the Act, and they did not lose that character merely because they were alleged to be false or incorrect. On that basis, the three-month limitation in section 26(2) applied and barred the prosecution instituted after that period, leading to quashing of the criminal proceedings. Case-Laws VAT and Sales Tax Mon, 05 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99510