https://www.taxtmi.com/caselaws?id=161523 The Karnataka Sales Tax Act, 1957 was construed as placing the duty to maintain and produce account books on the dealer, or a person liable to be registered as a dealer, rather than on an employee. The penal provision was read in light of that substantive obligation, and the Act was held not to create an independent criminal liability for an employee's failure to keep or produce accounts. On that construction, the employee could not be prosecuted for the alleged default, and the criminal proceedings were quashed. en-us Wed, 12 Mar 2003 00:00:00 +0530 Fri, 31 Jan 2014 14:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161523 The Karnataka Sales Tax Act, 1957 was construed as placing the duty to maintain and produce account books on the dealer, or a person liable to be registered as a dealer, rather than on an employee. The penal provision was read in light of that substantive obligation, and the Act was held not to create an independent criminal liability for an employee's failure to keep or produce accounts. On that construction, the employee could not be prosecuted for the alleged default, and the criminal proceedings were quashed. Case-Laws VAT and Sales Tax Wed, 12 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161523