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TMI Blog1962 (9) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... ral 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. 2.. The service of the notice and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 enormous delay in the collection of the taxes. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Tribunal." The same was the position taken by the Al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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