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1962 (9) TMI 38
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....ffence under section 19(b) of the General Sales Tax Act (XI of 1125) for non-payment of sales tax amounting to Rs. 610 for the year 1959-60. The order of assessment was made on 9th December, 1960, and notice of demand was served and accepted by the accused on 20th February, 1961. He was asked to make the payment within 21 days and as he failed to do so the complaint was filed on 11th August, 1961.....
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....a person. That provision is evidently intended to expedite collection of tax by a criminal prosecution. There is nothing in the section or the Act to warrant the inference that the officers concerned are to wait for the assessee to exhaust his remedies in challenging the correctness of the assessment to take action under the section. That would defeat the very purpose of the section by causing eno....
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....tax assessed on him by the assessing authority, viz., Deputy Commercial Tax Officer or Assistant Commercial Tax Officer, then the offence has been committed and he can be prosecuted. There is no need for the Deputy Commercial Tax Officer or the Assistant Commercial Tax Officer to wait for the assessee to exhaust all his remedies by way of appeal to the Commercial Tax Officer and the Sales Tax Trib....