https://www.taxtmi.com/caselaws?id=127111 Section 15(a) of the Sales Tax Act was construed to impose liability where a return required by the Act and the rules is not filed; the word "wilfully" was not read as qualifying the entire provision so as to excuse a person who merely claims ignorance of the law. The court held that a person is presumed to know the law and that omission to comply with Rule 6 did not avoid the offence. The conviction was upheld, but the breach was treated as technical and the sentence was reduced by lowering the fine and directing refund of the excess. en-us Tue, 23 Sep 1941 00:00:00 +0530 Tue, 26 Feb 2013 14:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127111 Section 15(a) of the Sales Tax Act was construed to impose liability where a return required by the Act and the rules is not filed; the word "wilfully" was not read as qualifying the entire provision so as to excuse a person who merely claims ignorance of the law. The court held that a person is presumed to know the law and that omission to comply with Rule 6 did not avoid the offence. The conviction was upheld, but the breach was treated as technical and the sentence was reduced by lowering the fine and directing refund of the excess. Case-Laws VAT and Sales Tax Tue, 23 Sep 1941 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127111