P V MUHAMMED Vs. COLLECTOR OF PALGHAT

JUDGEMENT

(1.) The two Second Appeals arise out of the orders passed by the Subordinate Judge, Palghat, holding that the E. Ps. 762 of 1959 and 761 of 1959 are not barred by limitation. The appellant who is the same in both the appeals was an assessee under the Madras General Sales Tax Act (IX of 1939). In default to pay the amounts specified in S.8-B sub-section (2) of the Act within the prescribed time he was prosecuted under S.15 thereof in C. C. 146 of 1951 and C.C. 145 of 1951 on the fib of the Additional First Class Magistrate, Palghat, and he was convicted and sentenced to pay a fine of Rs. 100/- in each case. As enjoined by S.-15 (h) of the Act the amounts due from the appellant by way of arrears of sales tax were specified in the orders passed by the Magistrate and the amounts specified were Rs. 1334-12-0 in C.C. 146 of 1951 and Rs. 1766-2-6 in C.C. 145 of 1951. Warrants were issued by the Magistrate under S.386(1) (b) of the Criminal Procedure Code to the Collector of the District authorising him to realise the fine and the arrears of sales tax specified in the orders in the two criminal cases.

(2.) The execution petitions out of which these appeals arise were filed for the realisation of the arrears of tax due under the warrants issued. In the execution petitions there is no prayer for the realisation of the fine which the appellant is liable to pay. The objection of the appellant that the execution petitions are barred by limitation was over ruled by the courts below.

(3.) The main contention of the learned advocate for the appellant was that the execution petitions are barred by limitation in view of S.70 of the Indian Penal Code. S.15 of the Madras General Sales Tax Act, 1939, as it stood on the relevant date to the extent it is necessary for the purpose of these appeals is extracted below: