https://www.taxtmi.com/caselaws?id=127135 A sales tax assessment that has become final under the Mysore Sales Tax Act, 1948, cannot be collaterally challenged in a criminal prosecution for default in payment. The statute provided appeal, revision, reference, reduction and exemption remedies, and also barred civil court interference with the assessment. Because the assessee had not used the statutory remedies and the assessment and demand notice stood proved, the criminal court was confined to enforcing payment of the assessed tax. The validity of the demand could therefore not be examined in the prosecution, and the conviction was sustained. en-us Wed, 06 Dec 1950 00:00:00 +0530 Wed, 27 Feb 2013 10:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127135 A sales tax assessment that has become final under the Mysore Sales Tax Act, 1948, cannot be collaterally challenged in a criminal prosecution for default in payment. The statute provided appeal, revision, reference, reduction and exemption remedies, and also barred civil court interference with the assessment. Because the assessee had not used the statutory remedies and the assessment and demand notice stood proved, the criminal court was confined to enforcing payment of the assessed tax. The validity of the demand could therefore not be examined in the prosecution, and the conviction was sustained. Case-Laws VAT and Sales Tax Wed, 06 Dec 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127135