PUBLIC PROSECUTOR Vs. K JACOB NADAR

JUDGEMENT

(1.) The accused was charged under two counts for having contravened Section 15 (a) & (b). Madras General Sales Tax Act. He was convicted for the offence of contravening the provisions of Section 15 (a) but acquitted of the charge of contravening the provisions of Section 15 (b). The Public Prosecutor has preferred the appeal against the order of acquittal.

(2.) The facts are not in dispute & they may be stated briefly. Jacob Nadar & Mylappan were patnrs. of the firm Mylappan & Co. Jacob ceased to be a patnr. of the firm in December 1947. The firm was liable to pay sales tax to the extent of Rs. 3953-8-0 for the year 1946-47. Notice demanding the payment of the arrears of tax from the firm was served upon Mylappan on 31-3-1948. As the amount was not paid in time the Asst. Commercial Tax Officer filed a complaint against Jacob Nadar, the other patnr. The question is whether Jacob Nadar, on whom no notice was served is guilty of the offence.

(3.) The relevant provisions of the Madras General Sales Tax Act read as follows :