https://www.taxtmi.com/caselaws?id=148236 A dealer's failure to register before carrying on business was treated as a statutory omission punishable under the sales tax law, and that omission was regarded as an act done under the Act for limitation purposes. Relying on the General Clauses Act and prior authority on statutory omissions, the Court held that prosecutions for breach of a statutory duty to register fall within the limitation provision in section 26(2). The complaint was therefore barred by limitation and the prosecution could not be maintained. en-us Thu, 05 May 1966 00:00:00 +0530 Wed, 24 Apr 2013 12:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148236 A dealer's failure to register before carrying on business was treated as a statutory omission punishable under the sales tax law, and that omission was regarded as an act done under the Act for limitation purposes. Relying on the General Clauses Act and prior authority on statutory omissions, the Court held that prosecutions for breach of a statutory duty to register fall within the limitation provision in section 26(2). The complaint was therefore barred by limitation and the prosecution could not be maintained. Case-Laws VAT and Sales Tax Thu, 05 May 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148236