1978 (8) TMI 178 - SUPREME COURT

Acquittal of the respondents who were partners of the firm called Kallupalam Lad's Jewellery Mart, Kottayam, registered for jewellery business under the provisions of the Kerala General Sales Tax Act, 1963 of the charges under section 46(1)(a) of the Act for submission of untrue returns, under section 46(1)(c) of the Act for failure to keep true and complete accounts, and under section 46(2)(c) of the Act for fraudulent evasion of tax dismissed - Held that:- Appeal dismissed. No witness on behalf of the prosecution has come forward to testify that the secret books of account did not contain any entry relating to the business dealings of Kallupalam Auto Stores which stands registered in the name of Marykutty and which also is housed in the same building in which Kallupalam Lad's Jewellery Mart is housed. The connection of the respondents with the entries in the secret books of account could also have been established by producing some of the customers whose names are admittedly to be found in the secret books of account to testify that the deals evidenced by the entries were transacted by them with the Kallupalam Lad's Jewellery Mart of which the respondents were the proprietors. As the prosecution has failed to resort to any of these methods, they have to thank themselves for the result of the prosecutions upon which it seems to have launched without seeking expert legal assistance. Thus no position to differ from the conclusions arrived at by the Additional Sessions Judge and the High Court.