IN RE: DARLA RAMADOSS Vs. STATE

JUDGEMENT

(1.) These are three "being C. R. C. Nos. 66, 67 & revision petitions of 1956. The petitioner is the same in all these petitions. The ques tions arising for consideration are the petitions.

(2.) The facts of C. R. P. No. 64 of 1956 are that the petitioner Darla Ramadas had been taxed by the Assistant Commercial Tax Officer, Narasa-raopet for payment of tax of Rs. 1093-12-0 for the turnover for 1951-52, He failed to pay the tax. He was therefore charged for having committed an offence under Section 15 (b) of the Madras General Sales Tax Act 1939. The petitioner denied the offence and submitted that he had paid the tax payable for the year 1951-52.

(3.) On appeal the Sessions Judge for Guntur while confirming the conviction, reduced the sentence to a fine of Rs. 100/- in default to undergo two months simple imprisonment. He also directed that Rs. 1093-12-0 the tax amount be recovered as if it were a fine. The accused has preferred a revision to this Court against the above order.