https://www.taxtmi.com/caselaws?id=168891 Section 26(2) of the C. P. and Berar Sales Tax Act was held to apply broadly to "any person" and not only to Government servants. False returns filed under Section 10 and incorrect accounts produced under Section 15 were treated as acts done under the Act because they arose from statutory compliance. The argument that such conduct fell outside the Act merely because it could attract penal consequences was rejected. On that basis, prosecution for filing false returns and producing incorrect accounts was governed by Section 26(2) and barred by limitation. en-us Mon, 05 Feb 1962 00:00:00 +0530 Thu, 02 Apr 2015 16:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168891 Section 26(2) of the C. P. and Berar Sales Tax Act was held to apply broadly to "any person" and not only to Government servants. False returns filed under Section 10 and incorrect accounts produced under Section 15 were treated as acts done under the Act because they arose from statutory compliance. The argument that such conduct fell outside the Act merely because it could attract penal consequences was rejected. On that basis, prosecution for filing false returns and producing incorrect accounts was governed by Section 26(2) and barred by limitation. Case-Laws Indian Laws Mon, 05 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168891