https://www.taxtmi.com/caselaws?id=144084 A final assessment not challenged under the procedure prescribed by law could not be collaterally disputed in a prosecution for non-payment of sales tax. The court also treated "reasonable cause" for default as a cause connected with the payment process itself, and held that uncertainty of law, failure to realise tax from purchasers, or later financial difficulty did not by themselves excuse non-payment within time. On the facts, the acquittal was set aside, the respondents were convicted in appeal, and only a nominal penalty was imposed. en-us Wed, 16 Mar 1966 00:00:00 +0530 Fri, 19 Apr 2013 12:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144084 A final assessment not challenged under the procedure prescribed by law could not be collaterally disputed in a prosecution for non-payment of sales tax. The court also treated "reasonable cause" for default as a cause connected with the payment process itself, and held that uncertainty of law, failure to realise tax from purchasers, or later financial difficulty did not by themselves excuse non-payment within time. On the facts, the acquittal was set aside, the respondents were convicted in appeal, and only a nominal penalty was imposed. Case-Laws VAT and Sales Tax Wed, 16 Mar 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144084