https://www.taxtmi.com/caselaws?id=159844 Karnataka HC found that the prosecution did not prove beyond reasonable doubt that the dealer deliberately failed to file the monthly statement in Form No. 3 under the Karnataka Sales Tax Act and Rules. The defence that jurisdiction had been transferred without notice, that returns had earlier been filed at the previous circle, and that compliance was attempted after notice made the accused's explanation probable. As the record supported bona fide difficulty in filing and the prosecution witness admitted no intimation of the transfer, the alleged non-compliance was not established to the criminal standard. The conviction and sentence were set aside and the accused was acquitted. en-us Mon, 20 Jul 1998 00:00:00 +0530 Mon, 02 Dec 2013 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159844 Karnataka HC found that the prosecution did not prove beyond reasonable doubt that the dealer deliberately failed to file the monthly statement in Form No. 3 under the Karnataka Sales Tax Act and Rules. The defence that jurisdiction had been transferred without notice, that returns had earlier been filed at the previous circle, and that compliance was attempted after notice made the accused's explanation probable. As the record supported bona fide difficulty in filing and the prosecution witness admitted no intimation of the transfer, the alleged non-compliance was not established to the criminal standard. The conviction and sentence were set aside and the accused was acquitted. Case-Laws VAT and Sales Tax Mon, 20 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159844