Criminal liability for overcharging tax | 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 | Law Commission of India Reports | Law Library

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Report No. 61

6.16. Criminal liability for overcharging tax.-

Two other questions relating to tax illegally collected raised during our discussions, and may be examined at his stage; first, whether a dealer who deliberately collects as tax sum not legally due, is guilty of an offence, and second if he is not so guilty, whether a provision in that behalf should be recommended. We deal with them below.

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

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