STATE OF MYSORE Vs. H CRAMASWAMY

JUDGEMENT

(1.) A common question of law is raised in all these for appeals, in which the respondent is the same person. These four appeals are, therefore, heard together and disposed of by this common judgment.

(2.) Four separate charge-sheets each for an offence punishable under section 20(1)(a) of the Mysore Sales Tax Act, 1948, on the allegation that the respondent had wilfully submitted an untrue return of his turnover of the business and had thereby made himself liable for prosecution, were filed against the respondent, in the Court of the City Magistrate Bangalore. They were numbered as Criminal Cases Nos. 10328 of 1961, 110 of 1962, III of 1962 and 112 of 1962.

(3.) The respondent who was served with a summons in all these cases, appeared before the learned Magistrate and made an application to the effect that the prosecution against him for the offence, purported to have been committed by him under section 20(1)(a) of the Mysore Sales Tax Act of 1948 was untenable, in view of the fact that the Mysore Sales Tax, 1957 had come into force and it had repealed the Mysore Sales Tax Act of 1948.