https://www.taxtmi.com/caselaws?id=127110 An amendment to the sales tax rules could not retrospectively impose criminal liability for a failure to file a return when no such obligation existed at the time of the alleged omission. The court held that a later change in Rule 11 could not be used to convert a past act or omission into an offence, as criminal liability must exist under the law in force when the conduct occurred. The conviction was therefore unsustainable because the amendment could not create retrospective criminal liability. en-us Wed, 08 Oct 1941 00:00:00 +0630 Tue, 26 Feb 2013 14:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127110 An amendment to the sales tax rules could not retrospectively impose criminal liability for a failure to file a return when no such obligation existed at the time of the alleged omission. The court held that a later change in Rule 11 could not be used to convert a past act or omission into an offence, as criminal liability must exist under the law in force when the conduct occurred. The conviction was therefore unsustainable because the amendment could not create retrospective criminal liability. Case-Laws VAT and Sales Tax Wed, 08 Oct 1941 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=127110