MYTHEEN KUNJU Vs. STATE

JUDGEMENT

(1.) THE petitioner was prosecuted under S. 19 of the Travancore-Cochin General Sales Tax Act (Act XI of 1125). He was convicted under clause (b) of that section, for his failure to pay within the time allowed, the tax assessed on him and the fine due from him under the provisions of the Sales Tax Act. THE learned First Class Magistrate who convicted the petitioner under S. 19 (b), sentenced him to pay a fine of Rs. 415/- and also directed him to pay the tax of Rs. 921- 14 annas. THE petitioner preferred an appeal against that conviction and sentence and the learned Sessions Judge modified the order of the trial court by reducing the fine to Rs. 50/-. It was also directed that the petitioner has to pay a sum of Rs. 921-14 annas by way of tax assessed on him and a further sum of Rs. 12 by way of license fee. A general direction was also made that in default the petitioner will undergo simple imprisonment for 3 weeks. THE revision petition filed by the petitioner against the order of the Sessions Court proved unsuccessful. Subsequently the petitioner appears to have paid the fine that had been imposed on him by the learned Sessions Judge. In view of his default to pay the other amounts due from him as per the order of the Sessions Court and which was confirmed by the High Court, a warrant of arrest was issued against the petitioner. He has filed the present petition questioning the legality of the order for his arrest and imprisonment as a mode of enforcement of the direction to pay the arrears of tax and license fee due from him.

(2.) THE point raised by the petitioner has to be decided in the light of the provisions contained in S. 19 of the General Sales Tax Act. That section runs as follows:- Offences and penalties -Any person who,