R.KRISHNAN Vs. STATE THROUGH INSPECTOR OF POLICE

JUDGEMENT

(1.) This criminal appeal has been filed to set aside the judgment dated 28.04.2011, passed in Spl.C.C.No.1 of 2007 by the learned Chief Judicial Magistrate cum Special Judge (Corruption Cases), Srivilliputhur, Virudhunagar District.

(2.) The case of the prosecution is that the defacto complainant namely, Tr.A.S.Chandran was running two cement tiles companies, one is in the name and style of M/S Chandravilas Cement Tiles Company (Interstate purchase and Local sales fully taxable) and another is M/s.Anguvilas Cement Tiles Company (Purchase of Cements, Jally, Iron rods and manufacturing slabs, Vatta etc,-Non taxable upto 10 lakhs). The ACTO-I, Sivakasi, is the assessing authority for sales tax for both these concerns.

(3.) Since the defacto complainant has not produced the accounts, the appellant had passed a final assessment order to the company namely, M/S Chandravilas Cement Tiles Company (Interstate purchase and Local sales fully taxable) on 18.02.2005 by imposing Rs. 52,858/- as sales tax, surcharge and penalty. But in respect of Sri Anguvilas Cement Tiles Company account was yet to be submitted for assessment year 2002-2003.