https://www.taxtmi.com/caselaws?id=127377 Personal liability for carrying on unregistered business under the Bengal Finance Sales Tax Act requires the accused to be the dealer in law who carried on the business in contravention of the registration requirement. Where the business was conducted in a company's name and the company was the registered dealer, a shareholder's participation did not make him personally liable as the dealer; proceedings under section 22(1)(a) were therefore quashed. The absence of sanction for proceedings concerning knowingly incorrect accounts or documents was not established from the available materials, so proceedings under section 22(1)(g) continued. en-us Tue, 30 Mar 1954 00:00:00 +0530 Fri, 08 Mar 2013 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127377 Personal liability for carrying on unregistered business under the Bengal Finance Sales Tax Act requires the accused to be the dealer in law who carried on the business in contravention of the registration requirement. Where the business was conducted in a company's name and the company was the registered dealer, a shareholder's participation did not make him personally liable as the dealer; proceedings under section 22(1)(a) were therefore quashed. The absence of sanction for proceedings concerning knowingly incorrect accounts or documents was not established from the available materials, so proceedings under section 22(1)(g) continued. Case-Laws VAT and Sales Tax Tue, 30 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127377