STATE Vs. C K JOSEPH

JUDGEMENT

(1.) This appeal by the State is against the acquittal ordered in C.C. No. 789 of 1956 on the file of the First Class Magistrate Meenachil. The case was tried summarily under the provisions of Chap.22 of the Criminal Procedure Code, and all that the learned magistrate has said against columns (h) and (i) of the register kept under S.263 of the Code namely, the columns for recording the finding and the sentence or other final order, is that the accused is hot guilty and that he is acquitted under S.245 of the Criminal Procedure Code.

(2.) The accusation was of three offences; the first under S.19(h) of the Travancore - Cochin General Sales Tax Act XI of 1125 for failure on the part of the accused to renew his dealers registration for the year 1953-54 as required by S.10(3) of the Act and R.8(7) of the rules made thereunder; the second under S.19(f) of the Act for collecting sales tax in contravention of S.11(1) (during what period is not specified); and the third (and this would really appear to be three offences) under S.19(b) for failure to pay the tax assessed for the years 1950-51, 1951-52 and 1952-53. (Here we must observe that the entry against column (f) of the register showing the offence complained of is merely ,S. T. Act which is certainly not a proper way of filling in that column).

(3.) The trial of all these offences at one trial certainly amounts to misjoinder; and in view of this, and in view also of the fact that the evidence regarding the first two accusations is not altogether satisfactory, the learned Public Prosecutor does not press this appeal so far as those accusations are concerned. He presses it only in so far as the 3rd accusation, namely, the offences under S.19(b), for failure to pay the tax for the three years 1950-51, 1951-52 and 1952-53, is concerned.