https://www.taxtmi.com/caselaws?id=128049 Penalty and prosecution under the sales tax law were held to be distinct sanctions, because the statute expressly preserved criminal proceedings notwithstanding departmental penalty. The scheme under section 30 was also upheld as a reasonable classification: offences punishable only with fine were treated differently from those warranting imprisonment, and the distinction was linked to prompt tax recovery and deterrence of evasion. Article 20(2) was not attracted because a departmental penalty is not prosecution for the same offence. The combined operation of penalty and prosecution was therefore valid, and the impugned notice was within jurisdiction. en-us Tue, 08 Dec 1959 00:00:00 +0530 Tue, 26 Mar 2013 12:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128049 Penalty and prosecution under the sales tax law were held to be distinct sanctions, because the statute expressly preserved criminal proceedings notwithstanding departmental penalty. The scheme under section 30 was also upheld as a reasonable classification: offences punishable only with fine were treated differently from those warranting imprisonment, and the distinction was linked to prompt tax recovery and deterrence of evasion. Article 20(2) was not attracted because a departmental penalty is not prosecution for the same offence. The combined operation of penalty and prosecution was therefore valid, and the impugned notice was within jurisdiction. Case-Laws VAT and Sales Tax Tue, 08 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128049