https://www.taxtmi.com/caselaws?id=127083 A default in paying a sales tax assessment was held not to be a continuing offence that permits successive prosecutions or fresh daily fines unless the statute expressly creates that liability. On the statutory scheme considered, Section 15 of the Madras General Sales Tax Act, 1939 did not authorise a new prosecution each day for the same non-payment. The earlier conviction therefore barred a second prosecution for the identical assessment default, and the later conviction and sentence could not stand. en-us Wed, 23 Nov 1949 00:00:00 +0530 Mon, 25 Feb 2013 18:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127083 A default in paying a sales tax assessment was held not to be a continuing offence that permits successive prosecutions or fresh daily fines unless the statute expressly creates that liability. On the statutory scheme considered, Section 15 of the Madras General Sales Tax Act, 1939 did not authorise a new prosecution each day for the same non-payment. The earlier conviction therefore barred a second prosecution for the identical assessment default, and the later conviction and sentence could not stand. Case-Laws VAT and Sales Tax Wed, 23 Nov 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127083