https://www.taxtmi.com/caselaws?id=128564 Section 19(b) treats wilful failure to pay assessed sales tax within the time allowed as an offence, and pendency of an appeal against the assessment does not suspend that statutory duty or bar prosecution. The liability arises on non-payment within the prescribed time, and the taxpayer cannot rely on an unresolved appellate challenge as a defence. Criminal responsibility depends on a deliberate default, not an accidental or inadvertent omission. en-us Thu, 20 Sep 1962 00:00:00 +0530 Mon, 08 Apr 2013 15:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128564 Section 19(b) treats wilful failure to pay assessed sales tax within the time allowed as an offence, and pendency of an appeal against the assessment does not suspend that statutory duty or bar prosecution. The liability arises on non-payment within the prescribed time, and the taxpayer cannot rely on an unresolved appellate challenge as a defence. Criminal responsibility depends on a deliberate default, not an accidental or inadvertent omission. Case-Laws VAT and Sales Tax Thu, 20 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128564