https://www.taxtmi.com/caselaws?id=166461 Criminal proceedings founded on alleged non-payment of tax under the Bihar Finance Act were treated as unsustainable after the underlying assessment and demand had been set aside by the appellate authority and that decision had attained finality. Once no surviving taxable liability remained, the basis for the FIR and the cognizance order disappeared, and continuation of the prosecution would amount to abuse of process. On that footing, inherent jurisdiction was considered appropriate to prevent the accused from being compelled to face trial without any material constituting the offence, and the proceedings and cognizance order were liable to be quashed. en-us Wed, 04 Aug 2010 00:00:00 +0530 Fri, 26 Sep 2014 12:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166461 Criminal proceedings founded on alleged non-payment of tax under the Bihar Finance Act were treated as unsustainable after the underlying assessment and demand had been set aside by the appellate authority and that decision had attained finality. Once no surviving taxable liability remained, the basis for the FIR and the cognizance order disappeared, and continuation of the prosecution would amount to abuse of process. On that footing, inherent jurisdiction was considered appropriate to prevent the accused from being compelled to face trial without any material constituting the offence, and the proceedings and cognizance order were liable to be quashed. Case-Laws VAT and Sales Tax Wed, 04 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166461