https://www.taxtmi.com/caselaws?id=127117 Where a taxing statute provides a complete machinery for assessment, objection, appeal, revision, and reference, the assessee must challenge the assessment through those statutory remedies. If that mechanism is not invoked in time, the assessment becomes final and the liability to pay arises. In prosecutions for non-payment of assessed tax, the criminal court's role is confined to checking whether the assessee became liable under the Act and failed to pay the assessed amount. It cannot reopen the legality or ultra vires character of the assessment, especially where the penal provision refers to failure to pay "tax assessed" rather than "tax due." en-us Tue, 13 Mar 1951 00:00:00 +0530 Tue, 26 Feb 2013 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127117 Where a taxing statute provides a complete machinery for assessment, objection, appeal, revision, and reference, the assessee must challenge the assessment through those statutory remedies. If that mechanism is not invoked in time, the assessment becomes final and the liability to pay arises. In prosecutions for non-payment of assessed tax, the criminal court's role is confined to checking whether the assessee became liable under the Act and failed to pay the assessed amount. It cannot reopen the legality or ultra vires character of the assessment, especially where the penal provision refers to failure to pay "tax assessed" rather than "tax due." Case-Laws VAT and Sales Tax Tue, 13 Mar 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127117