https://www.taxtmi.com/caselaws?id=127232 Conviction under Section 15(b) of the Madras General Sales Tax Act required the court to specify the unpaid tax in the conviction order and direct its recovery as if it were a fine; the Magistrate could not omit the tax component or split it by part of the assessment period. A direction treating the defaulted tax as recoverable in that manner was held to be only a change in mode of recovery, not a new offence or enhanced punishment, so it did not offend Articles 20 or 265 of the Constitution. The stated ratio is that a procedural recovery provision may apply to tax default convictions where the statute so directs. en-us Tue, 09 Sep 1952 00:00:00 +0530 Tue, 05 Mar 2013 18:09:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127232 Conviction under Section 15(b) of the Madras General Sales Tax Act required the court to specify the unpaid tax in the conviction order and direct its recovery as if it were a fine; the Magistrate could not omit the tax component or split it by part of the assessment period. A direction treating the defaulted tax as recoverable in that manner was held to be only a change in mode of recovery, not a new offence or enhanced punishment, so it did not offend Articles 20 or 265 of the Constitution. The stated ratio is that a procedural recovery provision may apply to tax default convictions where the statute so directs. Case-Laws VAT and Sales Tax Tue, 09 Sep 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127232