9911796707
TMI Blog1972 (11) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ecution under section 29(2) of the Mysore Sales Tax Act, 1957 (to be hereinafter referred to as the "Mysore Act"), is competent in regard to non-payment of tax levied under the provisions of the Central Sales Tax Act, 1956 (to be hereinafter referred to as the "Central Act"). These appeals have arisen out of the criminal cases filed under section 29(1) of the Mysore Act on the allegations that the concerned respondents had failed to pay the tax levied against them under the provisions of the Central Act. Assistance of section 9(2) of the Central Act was taken in support of the prosecution. It may be, in our opinion, assumed for a decision in this case that the concerned respondents had committed default in payment of the tax payable by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, penalties, compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly: Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form prescribed for the purpose of sub-section (4) of section 8 which has not been obtained by him or by his principal or by his agent in accordance with the provisions of this Act or any rules made thereunder; (f) collects any amount by way of tax in contravention of the provisions contained in section 9-A; he shall be punishable with simple imprisonment which may extend to six months, or with fine, or with both; and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues." The above provision shows that the Central Act has not provided that when an assessee commits default, he commits an offence for which he can be prosecuted. Therefore, it is clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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