L K S GANI Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) This revision has been filed against the order of the Learned Judicial Magistrate No.1, Pondicherry made in Crl.M.P.No.4910 of 2001 in C.C.No.399 of 2000.

(2.) The brief facts of the case are as follows: The petitioner and the other accused were prosecuted by the Commercial Tax Officer, Pondicherry for the offence punishable under Section 27(2)(B) and 49(2)(B) of the Pondicherry General Sales Tax Act, 1967 r/w Section 200 Cr.P.C., The case of the complainant is that the partnership firm by name Deccan Agency, the first accused was carrying on sale of lottery tickets and the same was assessed for sales tax on 23.6.1986 and a demand for Rs.24,36,300/- was made and the partnership challenged the levy of tax before the first Appellate Authority and even before the Sales Tax Appellate Tribunal, Pondicherry and finally by order dated 22.6.99 the tax was reduced to Rs.1,53,834/-. Even this reduced amount of tax was not paid from the date of receipt of the notice served on the manager of the partnership firm on 22.12.1999. Even after the reminder dated 7.2.2000 no payment was made and hence the prosecution.

(3.) The petitioner and two others by name R.Varadharajan and S.K.Ummer filed discharge petitions to discharge them from the case, which were dismissed by the learned Judicial Magistrate No.1, Pondicherry by order dated 28..4.2003. Aggrieved over the said order, this revision has been filed.