https://www.taxtmi.com/caselaws?id=127855 Section 19(b) of the Travancore-Cochin General Sales Tax Act was analysed as authorising only a recovery mechanism for specified tax arrears, to be enforced as if they were a fine, and not as creating a separate sentence of fine or permitting default imprisonment. Section 64 of the Indian Penal Code was treated as inapplicable unless a valid fine had first been imposed, and it could not be used to convert tax arrears into an additional penal sentence where the statute limited punishment for the offence. A direction for imprisonment in default of payment was therefore beyond jurisdiction, while recovery of the arrears under the statutory process remained available. en-us Thu, 10 Jul 1958 00:00:00 +0530 Wed, 20 Mar 2013 12:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127855 Section 19(b) of the Travancore-Cochin General Sales Tax Act was analysed as authorising only a recovery mechanism for specified tax arrears, to be enforced as if they were a fine, and not as creating a separate sentence of fine or permitting default imprisonment. Section 64 of the Indian Penal Code was treated as inapplicable unless a valid fine had first been imposed, and it could not be used to convert tax arrears into an additional penal sentence where the statute limited punishment for the offence. A direction for imprisonment in default of payment was therefore beyond jurisdiction, while recovery of the arrears under the statutory process remained available. Case-Laws VAT and Sales Tax Thu, 10 Jul 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127855