https://www.taxtmi.com/caselaws?id=128692 Fraudulent suppression of turnover by forged invoices and false statements constitutes evasion of tax legally due under the general charging provision, even if a single-point taxation notification is ineffective for want of supporting rules; liability under the penal provision for fraudulent evasion therefore remains. A Sales Tax Officer, despite exercising quasi-judicial assessment functions, is an assessing and taxing authority and not a court for the complaint-bar rule in criminal procedure. As a result, the absence of a prior complaint by that officer does not prevent prosecution for forgery-related offences, and the convictions were sustained. en-us Thu, 03 May 1962 00:00:00 +0530 Sat, 21 Nov 2015 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128692 Fraudulent suppression of turnover by forged invoices and false statements constitutes evasion of tax legally due under the general charging provision, even if a single-point taxation notification is ineffective for want of supporting rules; liability under the penal provision for fraudulent evasion therefore remains. A Sales Tax Officer, despite exercising quasi-judicial assessment functions, is an assessing and taxing authority and not a court for the complaint-bar rule in criminal procedure. As a result, the absence of a prior complaint by that officer does not prevent prosecution for forgery-related offences, and the convictions were sustained. Case-Laws VAT and Sales Tax Thu, 03 May 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128692