TMI Blog1952 (4) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to run away with it. But he was soon caught hold of and one B. Venkatachalam took the book from Anjaneyalu and gave it to the witness. This is Ex. P. 3. It appears to be an account book, and according to the evidence, it is in the handwriting of D.W. 1 the clerk of the accused. This was compared with the regular accounts main- tained by the accused and submitted to the Commercial Tax Officer for purpose of assessment. All the entries found in the regular account books were found in this and there were some more entries in this book Ex. P. 3 for which there was no corresponding entry in the original accounts which are filed as Exs. P. 6 and P. 13. P.W. 2 who is the Commercial Tax Officer speaks to the fact that the person who wrote Exs. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he accused. The prosecu- tion, as already stated, is for an offence under Section 13 read with Section 15(h). Section 13 casts an obligation on every registered dealer and every person licensed under the Act to keep and maintain a true and correct account. A "registered dealer" has been defined as a dealer registered under the Act. A "dealer" has been defined as any person who carries on the business of buying or selling goods. This complaint can therefore be laid against the accused only if he is a registered dealer within the meaning of the term in clause (g-1) of Sec- tion 2 of the General Sales Tax Act. It is pointed out by Mr. Rama Rao that the complaint laid in this case refers to the accused as a dealer. In two places he is referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn or returns relating to his turnover in the manner prescribed by the Act and then if his accounts are accepted he is assessed. Although an obligation is cast under Section 8A on every dealer whose turnover is more than Rs. 7,500 to get himself registered, still the expression that is used in Section 9 is not a "registered dealer" but a "dealer" which will be construed in the sense in which it is used in Section 2(b). It appears to me that when the amendment was introduced, the legislature over- looked this. Every assessee has to be a registered dealer and the ex- pression in Section 9 should be a registered dealer and not dealer. If an assessee has not registered himself he may be punishable for that, but not for not maintaining correct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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