https://www.taxtmi.com/caselaws?id=127277 Section 16A of the Madras General Sales Tax Act barred a criminal court from examining the validity of the assessment or the assessee's tax liability, but this restriction was treated as unconstitutional where the accused challenged the levy itself on constitutional grounds and on the basis that the assessment was outside the Act. The provision was also found to curtail ordinary rights under the Criminal Procedure Code, including the right of defence and revisional scrutiny by superior criminal courts, and to be inconsistent with equal protection. The result was that Section 16A was held ultra vires and the assessment and liability could be contested in the criminal proceedings, so the convictions and sentences could not stand. en-us Tue, 02 Feb 1954 00:00:00 +0530 Wed, 06 Mar 2013 16:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127277 Section 16A of the Madras General Sales Tax Act barred a criminal court from examining the validity of the assessment or the assessee's tax liability, but this restriction was treated as unconstitutional where the accused challenged the levy itself on constitutional grounds and on the basis that the assessment was outside the Act. The provision was also found to curtail ordinary rights under the Criminal Procedure Code, including the right of defence and revisional scrutiny by superior criminal courts, and to be inconsistent with equal protection. The result was that Section 16A was held ultra vires and the assessment and liability could be contested in the criminal proceedings, so the convictions and sentences could not stand. Case-Laws VAT and Sales Tax Tue, 02 Feb 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127277