VELAYUDHAN NADAR Vs. DISTRICT MAGISTRATE, TRIVANDRUM

JUDGEMENT

(1.) Compliance by the concerned authorities with the provisions of S.28(3) of the Kerala General Sales Tax Act, 1963 is not an ingredient of an offence under S.46(1). Nor, assuming that the seizure of the petitioner's books by the Sales Tax Officers was illegal, would their use for the prosecution of the petitioner for an offence under S.46(1) be a violation of Art.20(3) of the Constitution. In the case of a firm, the question whether the requirements of sub-s.(1) or sub-s.(2) of S.48 are satisfied so as to cast liability on the individual partners is one for the criminal court to decide having regard to the evidence in the case, not for this court to determine in writ proceedings on the basis of the allegations in the complaint. And I might add that it seems to me that a declaration under R.53 of the rules would not preclude persons other than the person declared as the manager of the business under that rule being in charge of the conduct of the business within the meaning of sub-s.(1) of S.48.