1954 (3) TMI 48

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..... hree partners as is clear from the evidence of P.W. 2 who says that one Thirunavukkarusu, one of the partners, has left the place. The prosecution is under Section 15(h) of the Madras General Sales Tax Act, 1939, for wilfully acting in contravention of Section 13 of the Act. Under Section 13 of the Act every registered dealer and every person licensed under this Act shall keep and maintain a true .....

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..... cannot lie in view of the deci- sions mentioned above. The convictions and sentences are set aside and the accused are acquitted. The fines if paid will be refunded. This does not mean that a fresh prosecution cannot lie against all the three partners and the plea of autrefois acquit under Section 403 of the Criminal Procedure Code will not avail these petitioners if a pro- perly framed complaint .....

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