https://www.taxtmi.com/caselaws?id=127386 Section 21 of the Travancore-Cochin General Sales Tax Act, 1125, was examined as a bar on challenging assessment validity or tax liability in criminal proceedings for non-payment of assessed tax. The Court held that the criminal trial is confined to proving assessment and default within the time allowed, while disputes over the legality or quantum of assessment must be pursued through the Act's assessment, appeal, and revision scheme. The Code of Criminal Procedure and the Indian Evidence Act apply to the trial, but do not expand the offence or require re-adjudication of the assessment. No constitutional or statutory repugnancy was found. en-us Fri, 25 Mar 1955 00:00:00 +0530 Fri, 08 Mar 2013 12:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127386 Section 21 of the Travancore-Cochin General Sales Tax Act, 1125, was examined as a bar on challenging assessment validity or tax liability in criminal proceedings for non-payment of assessed tax. The Court held that the criminal trial is confined to proving assessment and default within the time allowed, while disputes over the legality or quantum of assessment must be pursued through the Act's assessment, appeal, and revision scheme. The Code of Criminal Procedure and the Indian Evidence Act apply to the trial, but do not expand the offence or require re-adjudication of the assessment. No constitutional or statutory repugnancy was found. Case-Laws VAT and Sales Tax Fri, 25 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127386