https://www.taxtmi.com/caselaws?id=308600 Allegations of misuse of F forms in inter-State sales were treated as falling within the Central Sales Tax Act, because the statutory scheme under Section 6A and the penalty mechanism in Section 10A covered false declarations and related misuse of prescribed forms; prosecution under the general penal law was therefore not sustainable on the same factual basis. The text also notes that company officers cannot be proceeded against merely by virtue of office unless the complaint specifically alleges that they were in charge of, or responsible for, the company's day-to-day business. In the absence of such an allegation, vicarious criminal liability could not be fastened under the Indian Penal Code. en-us Wed, 29 Aug 2012 00:00:00 +0530 Fri, 07 Jul 2023 11:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308600 Allegations of misuse of F forms in inter-State sales were treated as falling within the Central Sales Tax Act, because the statutory scheme under Section 6A and the penalty mechanism in Section 10A covered false declarations and related misuse of prescribed forms; prosecution under the general penal law was therefore not sustainable on the same factual basis. The text also notes that company officers cannot be proceeded against merely by virtue of office unless the complaint specifically alleges that they were in charge of, or responsible for, the company's day-to-day business. In the absence of such an allegation, vicarious criminal liability could not be fastened under the Indian Penal Code. Case-Laws Indian Laws Wed, 29 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308600