STATE OF MYSORE Vs. S R HULEKAL

JUDGEMENT

(1.) These appeals are filed by the State against the orders of acquittal passed by the Principal Munsiff and JMFC. Sirsi, in CC. Nos.685, 687, 689, 75 and 77 of 1970 respectively in favour of the respondents concerned, in the respective cases. We propose to dispose of these appeals by a common judgment as a common question of law is involved in ail these appeals. The question that arises is whether a prosecution u/s.29(2)Mys. Sales Tax Act, 1957 (to be hereinafter referred to as the 'Mysore Act') is competent in regard to non-payment of tax levied under the provisions of the Central Sales Tax Act, 1956 (to be hereinafter referred to as the 'Central Act').

(2.) These appeals have arisen out of criminal cases filed under S. 29(1) of the Mysore Act on the allegations that the concerned respondents had failed to pay the tax levied against them under the provisions of the Central Act. Assistance of S. 9(2) of the Central Act was taken in support of the prosecution . It may be, in our opinion, assumed for a decision in this case that the concerned respondents had committed default in payment of the tax payable by them as assessed under the Central Act. S. 29(1) (d) of the Mysore Act reads as follow 29. Offences and penalties.- (1) Any person who (d) fails to pay within the time allowed any tax assessed on him or any penalty levied on him under this Act....... shall, on conviction by a Magistrate, not below the rank of a Second Class Magistrate, be liable to a fine which may extend to two hundred rupees."

(3.) A reading of this provision makes it plain that a prosecution under this provision is competent if the assessee under the Mysore Act fails to pay the tax assessed on him within the time allowed by tne authorities. It does not deal with failure to pay tax assessed on an assessee under the Central Act. S. 9 (2) of the Central Act reads as follows: "9. Levy and collection of tax and penalties.- (2) Subject to the other provisions of this Act and tne rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and entorce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the government of India assess re-assess, collect and enforce payment of tax, including any penatty payable by a dealer under this Act as in the tax or penalty payable by sucn a deader under this Act is a tax or penalty payable under tne general sales tax law of the State; and for this purpose they may exercise all or any of tne powers they have under tne general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax registration of the transferee of any business, imposition of the tax liability of a person carrying on business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds penalties, compounding of offences and treatment of documents furnished by a dealer as confidential shall apply accordingly..........