MUTHIAH CHETTIAR Vs. STATE

JUDGEMENT

(1.) THIS batch of revision cases arises from the convictions and sentences in C.C. Nos. 29 to 32 of 1959 on the file of the Sub -Divisional Magistrate, Koilpatti. The accused, who is an oil -monger, was convicted under section 15(2)(a) of the Madras General Sales Tax Act. The Sub -Divisional Magistrate sentenced the appellant to fines of Rs. 300, Rs. 400, Rs. 400 and Rs. 600. But the Additional Sessions Judge, Tirunelveli, affirmed the conviction, but reduced the sentences uniformly to Rs. 100 each.

(2.) THE fact are short. The revision petitioner is an oil -monger running a country chekku for expelling oil. I need not point out that a country press can be used for extracting oil from groundnuts, gingelly, cocoanuts and castor seeds.

(3.) SO far as C.C. Nos. Nos. 29 to 32 of 1959 are concerned, the accused stated that he had purchased cocoanut oil from one Karuppiah Nadar of Sankarankoil. Fifteen tins of groundnut oil, 5 tins of castor oil, 1/2 tin of gingelly oil and 1 1/2 tins of cocoanut oil were found in the shop of the accused.