https://www.taxtmi.com/caselaws?id=127254 Under Section 15(b) of the Madras General Sales Tax Act, liability to prosecution arises once assessed tax is not paid within the time fixed by the assessing authority. The pendency of an assessee's departmental appeal does not postpone commission of the offence or make the complaint premature, because the provision is directed to speedy tax collection through prosecution. If a higher authority later exonerates the assessee, no offence survives; until then, non-payment within time completes the offence. The acquittal was set aside and the conviction restored. en-us Fri, 10 Jul 1953 00:00:00 +0530 Wed, 06 Mar 2013 11:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127254 Under Section 15(b) of the Madras General Sales Tax Act, liability to prosecution arises once assessed tax is not paid within the time fixed by the assessing authority. The pendency of an assessee's departmental appeal does not postpone commission of the offence or make the complaint premature, because the provision is directed to speedy tax collection through prosecution. If a higher authority later exonerates the assessee, no offence survives; until then, non-payment within time completes the offence. The acquittal was set aside and the conviction restored. Case-Laws VAT and Sales Tax Fri, 10 Jul 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127254