https://www.taxtmi.com/caselaws?id=127088 For an offence alleged under the unamended sales tax provision, the prosecution had to prove that the tax was in fact and in law due. The later insertion of Section 16A, which came into force after the alleged offence and complaint, did not bar the criminal court from examining whether the assessment was valid. The word "due" was construed as "lawfully due", so the accused could show that the tax was not properly payable. The court therefore treated the validity of the assessment as open to inquiry in the criminal proceedings, and the petition succeeded. en-us Wed, 29 Sep 1948 00:00:00 +0530 Tue, 26 Feb 2013 09:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127088 For an offence alleged under the unamended sales tax provision, the prosecution had to prove that the tax was in fact and in law due. The later insertion of Section 16A, which came into force after the alleged offence and complaint, did not bar the criminal court from examining whether the assessment was valid. The word "due" was construed as "lawfully due", so the accused could show that the tax was not properly payable. The court therefore treated the validity of the assessment as open to inquiry in the criminal proceedings, and the petition succeeded. Case-Laws VAT and Sales Tax Wed, 29 Sep 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127088