MOHAMED KHASIM Vs. STATE OF MYSORE

JUDGEMENT

(1.) The petitioner who is common to these petitions has been convicted by the First Class Magistrate, Civil Station, Bangalore in C. C. Nos. 1180 & 1181/53 on his file and sentenced to pay a fine of Rs. 25/- in each case.

(2.) The prosecution was under Section 20, Mysore Sales-tax Act, and related to the default in the payment of sales-tax assessed amounting to Rs. 243-11-3 for the year 50-51 and Rs. 956-6-3 for the year 49-50. A common plea that he is not liable to pay taxes levied was entered into to both these cases. They were tried together as the offences were similar and against the same per-son. Mr. Nanjundaswamy, on behalf of the petitioner, raised rather faintly, an argument that the joint trial is void. I am unable to appreciate the argument since the procedure adopted is neither illegal nor is it shown that any prejudics has been caused to the petitioner thereby.

(3.) It is next contended by the learned Advocate for the petitioner, that the petitioner was not afforded adequate opportunity to prove his defence. This contention is not supported by records. The petitioner failed to produce the records offered to the Court as evidence and closed his case by examining one defence witness. He is admittedly a building contractor who has drawn the consolidated bills tendered to the Corporation for having constructed buildings. In the absence of proof regarding the exact value of labour expended a reduction of 30 per cent on the aggregate value of the bills drawn was allowed towards labour by the assessing officer and the balance was adopted as the basis for fixing the turnover for purposes of determining the value of materials supplied and used in the contracts.