1963 (8) TMI 39

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..... s relating to a rice mill licensee, Iberamsa Rowther, found that the accused Pichai Mudaliar had not brought into his account the sales turnover of rice to an extent of Rs. 21,217 for the year 1955-56. The inspection is said to be on 27th February, 1959. After investigation, a complaint under section 15(2) of the Madras General Sales Tax Act, 1939, was filed on 20th October, 1959. After the inspec .....

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..... rate. Dealing with section 48(2) of the Bombay Sales Tax Act, which provides that notwithstanding the repeal of the said Act, the repeal shall not affect or be deemed to affect any right, title, obligation or liability already acquired, accrued or incurred, Subba Rao, J., held that the words "liability incurred" are very general and comprehensive and ordinarily take in both civil and criminal liab .....

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