V S VENKATACHALA CHETTY Vs. GOVERNMENT OF MYSORE

JUDGEMENT

(1.) The petitioner in this case has been convicted for non-payment of sales tax in accordance with the demand notice served on him within 21 days from the date of service.

(2.) It is contended that the petitioner was not liable to any sales tax for the financial year 48-49 in respect of which the demand notice is issued. His turnover for the financial year is admittedly below Rs. 10,000/-. The financial year 1948-40 consists of only eleven months. Even according to the Sales Tax Officer the turnover of the petitioner was above Rs. 9,000/-, but less than Rs. 10,000/-. Anyway it is contended that the petitioner could have filed an appeal provided in the Sales Tax Act, against the decision of the Sales Tax Officer and if necessary file a revision petition or could have had recourse to the provisions of Section 16 of the Sales Tax Act. The decision in -- 'Rama Iyer v. Govt. of Mysore', AIR 1951 Mysore 70 at p. 71, has been relied upon in support of the contention

(3.) If in this case as in the case reported in -- 'Rama Iyer v. Govt. of Mysore', AIR 1951 Mysore 70, the Sales Tax Officer had come to the conclusion that the turnover of the petitioner was over Rs. 10,000/- for the financial year, it would not have been open to the petitioner to contend either in a civil or criminal court that he is not liable to pay the sales tax. Since his turnover is admittedly less than Rs. 10,000/- for the financial year 1948-49, the assessment is not one made under the Sales Tax Act. The revision petition is therefore allowed. The petitioner is acquitted of the offence of which he stands convicted. The conviction and sentence are set aside. Fine if levied will be refunded.