https://www.taxtmi.com/caselaws?id=163287 Criminal prosecution under the Bihar Finance Act, 1981 was found unsustainable where the accused was only a transporter, not the dealer liable for sales tax, the adjudication linked to the penalty had already been interfered with, and prior sanction of the competent authority was absent before cognizance. The Court accepted that a prosecution dependent on a special fiscal adjudication cannot survive once its underlying foundation fails. On those facts, the criminal proceeding lacked legal basis and the order taking cognizance was quashed. en-us Fri, 24 Aug 2007 00:00:00 +0530 Mon, 29 Dec 2014 19:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163287 Criminal prosecution under the Bihar Finance Act, 1981 was found unsustainable where the accused was only a transporter, not the dealer liable for sales tax, the adjudication linked to the penalty had already been interfered with, and prior sanction of the competent authority was absent before cognizance. The Court accepted that a prosecution dependent on a special fiscal adjudication cannot survive once its underlying foundation fails. On those facts, the criminal proceeding lacked legal basis and the order taking cognizance was quashed. Case-Laws VAT and Sales Tax Fri, 24 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163287