https://www.taxtmi.com/caselaws?id=127595 In a prosecution for failure to pay sales tax under section 15(b), the accused could not collaterally challenge the validity or propriety of the assessment once the assessment and default were proved, and section 16-A barred the Magistrate from enquiring into that issue. The repeal and substitution of section 15(b) did not extinguish liability for offences already committed before the amendment, because the amended provision was not retrospective and no contrary legislative intention displaced the ordinary rule preserving prior liability. The prosecution for pre-amendment non-payment remained maintainable, and liability to punishment continued. en-us Tue, 30 Jul 1957 00:00:00 +0530 Tue, 12 Mar 2013 16:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127595 In a prosecution for failure to pay sales tax under section 15(b), the accused could not collaterally challenge the validity or propriety of the assessment once the assessment and default were proved, and section 16-A barred the Magistrate from enquiring into that issue. The repeal and substitution of section 15(b) did not extinguish liability for offences already committed before the amendment, because the amended provision was not retrospective and no contrary legislative intention displaced the ordinary rule preserving prior liability. The prosecution for pre-amendment non-payment remained maintainable, and liability to punishment continued. Case-Laws VAT and Sales Tax Tue, 30 Jul 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127595