https://www.taxtmi.com/caselaws?id=127676 Non-payment of assessed sales tax within the time allowed was treated as a wilful default where the failure was deliberate and conscious, not merely inadvertent. Pending appeals or revisions against the assessment did not suspend the obligation to pay the demand, although the accused could still challenge the validity or excessiveness of the assessment. On the facts stated, the amount finally due remained unpaid in time, so liability under section 14(b) of the U.P. Sales Tax Act was attracted. The offence was also held to be one governed by the Criminal Procedure Code because the Act did not prescribe a special trial or appeal procedure, making the State's appeal against acquittal competent. en-us Sun, 16 Sep 1956 00:00:00 +0530 Thu, 14 Mar 2013 11:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127676 Non-payment of assessed sales tax within the time allowed was treated as a wilful default where the failure was deliberate and conscious, not merely inadvertent. Pending appeals or revisions against the assessment did not suspend the obligation to pay the demand, although the accused could still challenge the validity or excessiveness of the assessment. On the facts stated, the amount finally due remained unpaid in time, so liability under section 14(b) of the U.P. Sales Tax Act was attracted. The offence was also held to be one governed by the Criminal Procedure Code because the Act did not prescribe a special trial or appeal procedure, making the State's appeal against acquittal competent. Case-Laws VAT and Sales Tax Sun, 16 Sep 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127676