AdvocateKhoj
Login : Advocate | Client
Home Post Your Case My Account Law College Law Library
    

Report No. 61

Section 9(2) and offences Covered

4.17. How far offences not listed in the Central Act covered.-

There is another problem arising out of section 9(2). It seems that a view prevails1 that Only offences specifically listed in the Central Sales Tax Act are recognised for the purpose of initiating action under section 9. So, for offences provided in State laws-for example, for delay in the filing of return, delay in payment of tax etc.-punishment is not permissible.

1. Notes in the Ministry of Finance.



Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back




Client Area | Advocate Area | Blogs | About Us | User Agreement | Privacy Policy | Advertise | Media Coverage | Contact Us | Site Map
powered and driven by neosys