Commonwealth v. Bender

*456PRICE, Judge:

Appellant, the owner of a business in Wilkes-Barre, was convicted of wilfully failing or refusing to remit sales tax1 which accrued during the first quarter of 1973.2 We agree that the instant prosecution is barred by the statute of limitations. The judgment of sentence must, therefore, be reversed.

The first question raised is whether jurisdiction over the instant appeal is properly vested in this court. Under the Appellate Court Jurisdiction Act,3 the Superior Court has exclusive jurisdiction over all appeals from final orders of the courts of common pleas unless jurisdiction is…