https://www.taxtmi.com/caselaws?id=157951 Failure to pay tax due within the time allowed under section 46(1)(d) of the M.P. General Sales Tax Act, 1958 was construed as a single default in payment, not a recurring offence. The Court applied the plain language of the provision and held that the continuing-offence doctrine applies only where the statute, by its language, nature and object, makes continued non-compliance itself a fresh offence. Because the sales tax provision was directed to recovery of tax and did not criminalise each day's delay, section 472 of the Code of Criminal Procedure, 1973 did not apply. The complaints were therefore barred by limitation under section 468 of the Code. en-us Mon, 21 Mar 1994 00:00:00 +0530 Mon, 14 Oct 2013 13:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157951 Failure to pay tax due within the time allowed under section 46(1)(d) of the M.P. General Sales Tax Act, 1958 was construed as a single default in payment, not a recurring offence. The Court applied the plain language of the provision and held that the continuing-offence doctrine applies only where the statute, by its language, nature and object, makes continued non-compliance itself a fresh offence. Because the sales tax provision was directed to recovery of tax and did not criminalise each day's delay, section 472 of the Code of Criminal Procedure, 1973 did not apply. The complaints were therefore barred by limitation under section 468 of the Code. Case-Laws VAT and Sales Tax Mon, 21 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157951