https://www.taxtmi.com/caselaws?id=166580 Prosecution for escaped turnover and filing an untrue return was barred because the reassessment period and the corresponding criminal limitation under the sales tax law had expired long before the complaint was filed. The allegations did not independently disclose offences of false evidence, criminal breach of trust or forgery under the IPC; the complaint was, in substance, only a tax-law prosecution dressed in penal language, so the tax limitation could not be bypassed. The repeal-and-savings clause in the later VAT law preserved only valid pending proceedings and could not revive a time-barred prosecution. The criminal proceedings were therefore quashed as an abuse of process. en-us Mon, 13 Jun 2011 00:00:00 +0530 Wed, 08 Oct 2014 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166580 Prosecution for escaped turnover and filing an untrue return was barred because the reassessment period and the corresponding criminal limitation under the sales tax law had expired long before the complaint was filed. The allegations did not independently disclose offences of false evidence, criminal breach of trust or forgery under the IPC; the complaint was, in substance, only a tax-law prosecution dressed in penal language, so the tax limitation could not be bypassed. The repeal-and-savings clause in the later VAT law preserved only valid pending proceedings and could not revive a time-barred prosecution. The criminal proceedings were therefore quashed as an abuse of process. Case-Laws VAT and Sales Tax Mon, 13 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166580