https://www.taxtmi.com/caselaws?id=127777 Under the Madras General Sales Tax Act, 1939, a prosecution for non-payment of assessed tax could not be used to challenge the validity or correctness of the assessment before the criminal court. The statute provided a complete machinery for assessment, appeal and revision, so the assessee had to pursue those remedies rather than mount a collateral attack in a prosecution under section 15(b). The Magistrate's role was limited to verifying that tax had been assessed under the Act, notice of demand had been served, and the amount remained unpaid within time; the court had no jurisdiction to reassess turnover or re-open the quantum. On that basis, the acquittals were set aside. en-us Tue, 11 Nov 1958 00:00:00 +0530 Sat, 16 Mar 2013 14:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127777 Under the Madras General Sales Tax Act, 1939, a prosecution for non-payment of assessed tax could not be used to challenge the validity or correctness of the assessment before the criminal court. The statute provided a complete machinery for assessment, appeal and revision, so the assessee had to pursue those remedies rather than mount a collateral attack in a prosecution under section 15(b). The Magistrate's role was limited to verifying that tax had been assessed under the Act, notice of demand had been served, and the amount remained unpaid within time; the court had no jurisdiction to reassess turnover or re-open the quantum. On that basis, the acquittals were set aside. Case-Laws VAT and Sales Tax Tue, 11 Nov 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127777