N V THOMAS Vs. STATE

JUDGEMENT

(1.) The petitioners who had defaulted payment of a sum of Rs. 2302-1-6 due from them as sales tax were prosecuted before the Sub-Divisional Magistrate, Alleppey, under S.13 and 19(b) of the Travancore-Cochin General Sales Tax Act XI of 1125. They were convicted and sentenced to pay a fine of Rs. 25/- each and in default of payment to undergo simple imprisonment for 10 days. They were also directed by the judgment to pay the arrears of tax and in default, to undergo simple imprisonment for a further term of three months. This criminal revision petition is directed against the latter part of the sentence.

(2.) The point urged in revision is that the Magistrate had no jurisdiction to direct payment of the arrears and to impose a sentence of imprisonment in default of such payment. S.19 reads as follows:

(3.) The criminal revision petition is accordingly allowed and the direction that the petitioners should undergo imprisonment for three months if the sum of Rs. 2302-1-6 is not paid is set aside. As the amount of arrears is specified in the order, the Magistrate is directed to recover the same in the manner indicated above. The bail bonds are cancelled.