https://www.taxtmi.com/caselaws?id=127123 Payment of sales tax by cheque was treated as complete in law once the cheque was honoured, even though office staff misappropriated the amount before it was credited to the Government account. The payer had drawn the cheque in favour of the proper tax officer and complied with the demand notice, so the subsequent loss arose from fraud within the tax office and not from any default by the payer. On that basis, the payer was not criminally liable for the alleged tax offence under the relevant sales tax law. en-us Fri, 31 Aug 1951 00:00:00 +0530 Tue, 26 Feb 2013 18:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127123 Payment of sales tax by cheque was treated as complete in law once the cheque was honoured, even though office staff misappropriated the amount before it was credited to the Government account. The payer had drawn the cheque in favour of the proper tax officer and complied with the demand notice, so the subsequent loss arose from fraud within the tax office and not from any default by the payer. On that basis, the payer was not criminally liable for the alleged tax offence under the relevant sales tax law. Case-Laws VAT and Sales Tax Fri, 31 Aug 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127123