SHANKAR RAJ Vs. JOINT COMMISSIONER

JUDGEMENT

(1.) SRI H. V. Ramesh, learned H. C. G. P. takes notice for the respondents.

(2.) THESE two petitions are considered together for passing acommon order as the facts involved are similar and parties are same.

(3.) THE second respondent inspected M/s. Anand Sweets andsavories at Commercial Street and Jayanager, Bangalore. The account books were not produced when demanded, at the time of inspection by the petitioner. Accordingly the prosecution is launched against the petitioner for the offence punishable under Section 29 (2) (m) of the K. S. T. Act 1957. Petitioner is the complainant described as Accounts Manager of Anand Sweets.