STATE OF KERALA Vs. KUNJU KUNJU

JUDGEMENT

(1.) This is an appeal filed by the State against an order of acquittal. The respondent was charged for an offence under S.19 (b) of the General Sales Tax Act (Act XI of 1125) for non payment of Sales Tax amounting to Rs. 610/- for the year 1959-60. The order of assessment was made on 9-12-1960 and notice of demand was served and accepted by the accused on 20-2-1961. He was asked to make the payment within 21 days and as he failed to do so the complaint was filed on 11-8-1961.

(2.) The service of the notice and the non payment of the amount are not in dispute and are proved.

(3.) The order of acquittal is based on the sole ground that due to the pendency of an appeal by the assessee questioning the validity of the assessment, the liability to pay the tax has not been finally adjudicated and as such the accused has not incurred criminal liability.