PUBLIC PROSECUTOR ANDHRA Vs. BHAVIGADDA THIMMAIAH

JUDGEMENT

(1.) THESE appeals are filed by the State against the acquittal of the respondent and involve the construction of section 15(b) of the Madras General Sales Tax Act of 1939. The respondent who is a master weaver of Kosigi (Kurnool District) was assessed to sales tax for the years 1949-50 and 1950-51. The assessment were confirmed by the Sales Tax Appellate Tribunal on appeal. The respondent paid only a portion of the tax and defaulter in payment of the balance. This led the assessing authority to prosecute him before the S.D.M., Adoni. By way of defence, the respondent pleaded that the assessment made by the Deputy Commercial Tax Officer was not correct. The S.D.M. upheld the objections of the respondent and acquitted him. Originally this came on for hearing before a single Judge who referred it to a Bench having regard to the importance of the matter and the Bench in its turn has placed it before the Full Bench for the same reason.

(2.) THE question that are referred to the Full Bench are :

(3.) WE will here notice section 15(b) as it stood prior to its amendment and the legislative changes that occurred in the year 1948. Section 15 prior to its amendment read as "fails to pay the tax due from him within the time allowed". It is not necessary for us to refer to other changes in that section. The words "any tax assessed on him" were substituted for the words "tax due from him" by section 11(1) of the Madras General Sales Tax (Amendment) Act, 1947 (XXV of 1947). By the same Act, section 16-A was added. It is in these words :-