Presumptive culpability for failure to pay tax not a base for criminal case

Santhosh Vs Commercial Tax Officer (Madras high court) Madras High Court held that complaint against petitioner presuming culpability on his part for failing to pay the tax is not a base for the criminal case. Facts- The 1st respondent has preferred a private complaint before the learned Judicial Magistrate, Mahe for the alleged offences committed by the accused 1 and 2 under Sections 59(1)(a), 59(2)(a), 559(2)(b) and 59(2)(d) of the Puducherry Value Added Tax Act-2007 read with Sec.34 of IPC and Sec.174 of the Puducherry Goods and Service Tax Act-2017 and for the offence of Breach of Rules un...