1962 (9) TMI 38 - HC - VAT and Sales Tax

Summary

The State appealed against an acquittal in a sales tax case where the accused failed to pay Rs. 610 within the specified time. The High Court held that the pendency of an appeal does not absolve the accused of criminal liability. The acquittal was set aside, and the accused was convicted under section 19(b) and sentenced to pay a fine of Rs. 25, along with the outstanding tax amount of Rs. 610.