C M FRANCIS AND CO Vs. TAHSILDAR KOTTAYAM

JUDGEMENT

(1.) The petitioner is a firm consisting of four partners and registered under the Travancore Partnership Act (Act XII of 1115). Proceedings were started in 1954 for the recovery of the arrears of sales tax in respect of the years 1950-54 under the Travancore-Cochin Revenue Recovery Act, 1951, as authorised by S.13 of the Travancore-Cochin General Sales Tax Act, 1125. S .13 reads as follows: -

(2.) The proceedings apparently proved infructuous, and a prosecution under S.19 of the Travancore-Cochin General Sales Tax Act, 1125, was launched as C. C. No. 904 of 1955 in the Court of the First Class Magistrate, Ponkunnam. S.19 is in the following terms:-Any person who,

(3.) The partners admitted the offence and the First Class Magistrate, Ponkunnam, ordered as follows: -