9911796707
TMI Blog1954 (9) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... adras General Sales Tax Act, 1939, for failure to submit a return required under rule 11(1) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939. The accused was a lessee of a reserve forest during the year 1947- 48 and he sold firewood to the Civil Supplies Department during that period. The Assistant Commercial Tax Officer called upon the accused to furnish particulars of sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puted that it is the accused that sent Ex. P. 1. This statement confirms part of the prosecution case, and, therefore, on this statement the case of the prosecution that over Rs. 10,000 was received by the accused has been made out. The accused examined a clerk who in his evidence says that the income received was Rs. 15,000 and odd. This only shows that the prosecution case contained in Ex. P. 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... general terms and it applies to any person who has to submit a return but does not do so. That is not restricted to only a registered dealer. The two grounds on which the learned Magistrate has acquitted the accused are unsustainable. His acquittal is therefore set aside. The accused is convicted for not submitting the return and sentenced to a fine of Rs. 50, in default to two weeks' rigorous im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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