STATE OF GUJARAT Vs. CHIMANLAL GORDHANBHAI

JUDGEMENT

(1.) This appeal by the State is directed against the order of acquittal passed by the learned Magistrate in Summary Case No. 846/75 of his Court which was based on the complaint ex. 15 lodged by Shri K. M. Pathak Sales Tax Inspector Godhra on 9th January 1975 The allegation in the complaint was that the respondent accused had not maintained true accounts of the value of the goods sold by him as requi ed by sec. 48 of the Bombay Sales Tax Act 1959 hereinafter called the Act and had therefore committed an offence punishable under sec. 63 (1)(i) of the said Act. The complaint was filed after obtaining the requisite sanction under sec. 67 of the Act from the Assistant Commissioner Sales Tax Division IV Baroda to whom the powers were delegated by the Commissioner of Sales Tax Gujarat State under sub sec. (6) of sec. 27 of the Gujarat Sales Tax Act 1969 by virtue of the delegation order dt. 6 September 1974 The brief facts of the case which have not been disputed before me as indeed they cannot be are as under:

(2.) The respondent Chimanlal Gordhanbhai Patel was running a Printery in the name and style of Modern Printery at Godhra District Panchmahals at all material times. In the year 1970 he did certain printing work for Oil & Natural Gas Commission (O.N.G.C.) and Gujarat Electri city Board (G.E B.) upto 5-5-70 and even thereafter. The prosecution has produced certain bills tendered by the respondent to O.N.G.C. and G.E.B at exs. 19 to 26 and two bills exhs. 31 and 26 relate to the period prior to 5-5-70 with which we are concerned in the present appeal. Ex. 21 is a bill dt. 12-4-70 No. 1796 in respect of certain printing work done by the respondent for O.N.G.C. The respondent has received payment in respect of this printing work from O N.G C. but instead of cradling the amount to the account of O.N.G.C. he has credited the same to the account of Malvan High School. Ex. 26 is a bill dt. 12-2-470 No. 1558 for Rs. 3950.00in respect of 2000 bill books printed as per order received from G.E B. It appears from the note made on this bill that the respon- dent was paid Rs. 2970.00 for this work done by him for G.E.B. Instead of crediting the amount to the account of G.E.B. the respondent credited this amount to the account of Jambhu Ghodhra High School in the register maintained by him. It is also clear from she evidence of P. W. 3 Laljibhai Chikabhai Sonal that there was no account whatsoever in the account books of the respondent in the name of O.N.G.C. Certain other bills have been produced to show that this was not a stray transaction but the respondent was regularly doing printing work for O.N.G.C. and even though he had done considerable printing work in S. Y. 2026 there was no account in the name of O.N.G.C. in the records or account books maintained by the respondent. It was on this allegation that the respondent came to be prosecuted for the contravention of sec. 48(1) of the Act which is an offence under sec. 63(1)(i) of the Act. As stated earlier these facts have not been disputed and therefore it is not necessary for me to marshal the evidence in this behalf.

(3.) The respondent was also prosecuted for the commission of an offence under sec. 75(1)(i) of the Gujarat Sales Tax Act 1969 in respect of certain work done for O.N.G.C. and G.E.B. for the period subsequent to 5-5-70. That case was registered in the court of the learned trial Magistrate as Summary Case No. 845/75. The facts of that case were that the respondent had in S. Y. 2026 for the period commencing from 6th May 1970 till the end of the year and in S. Y. 2027 and upto the month of Posh of S. Y. 2028 failed to register the sales of the total amount of Rs. 12734.00 in his account books and had therefore contravened sec. 58 of the Gujarat Sales Tax Act 1969 for which he was liable to be punished under sec. 75(1)(i) of the said Act.