https://www.taxtmi.com/caselaws?id=145214 Arrears of sales tax directed to be recovered "as if it were a fine" are not converted into a fine in law. The phrase authorises only the recovery machinery applicable to fines, including warrant procedure under the Code of Criminal Procedure, and does not extend to the substantive incidents of a penal fine. Accordingly, the limitation regime under section 70 of the Indian Penal Code does not apply to execution of the warrant for recovery of such tax arrears, because the deeming effect is confined to the mode of recovery and not the legal character of the liability. en-us Mon, 25 Jul 1966 00:00:00 +0530 Tue, 23 Apr 2013 12:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145214 Arrears of sales tax directed to be recovered "as if it were a fine" are not converted into a fine in law. The phrase authorises only the recovery machinery applicable to fines, including warrant procedure under the Code of Criminal Procedure, and does not extend to the substantive incidents of a penal fine. Accordingly, the limitation regime under section 70 of the Indian Penal Code does not apply to execution of the warrant for recovery of such tax arrears, because the deeming effect is confined to the mode of recovery and not the legal character of the liability. Case-Laws VAT and Sales Tax Mon, 25 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145214