https://www.taxtmi.com/caselaws?id=151236 In a prosecution for failure to pay sales tax within time, the criminal court cannot reopen the assessment where the statute provides a final mechanism for challenging assessment orders; objections to the tax liability must be pursued under the Act, and the court may only consider whether the taxing provision itself is ultra vires. Criminal liability under the offence provision arises only if the prosecution proves a deliberate non-payment without reasonable cause. On the facts discussed, the dealer's property was already attached and there was no evidence of other means to pay, so the failure to pay was not shown to be without reasonable cause and the acquittal was upheld. en-us Tue, 22 Feb 1977 00:00:00 +0530 Sat, 01 Jun 2013 18:45:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151236 In a prosecution for failure to pay sales tax within time, the criminal court cannot reopen the assessment where the statute provides a final mechanism for challenging assessment orders; objections to the tax liability must be pursued under the Act, and the court may only consider whether the taxing provision itself is ultra vires. Criminal liability under the offence provision arises only if the prosecution proves a deliberate non-payment without reasonable cause. On the facts discussed, the dealer's property was already attached and there was no evidence of other means to pay, so the failure to pay was not shown to be without reasonable cause and the acquittal was upheld. Case-Laws VAT and Sales Tax Tue, 22 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151236