SARDAR SANTSINGH Vs. STATE

JUDGEMENT

(1.) THE petitioner, Sardar Santsingh, was convicted in a summary trial by the Judge-Magistrate, Hoshangabad, of an offence under Section 24 (1) (a) read with Section 8 (1) of the Central Provinces and Berar Sales Tax Act, 1947 (hereinafter referred to as the Act) and was sentenced to pay a fine of Rs. 500 (in default, 45 days' simple imprisonment) and also to a further fine of Rs. 1,125 at the rate of Re. 1 per day from 1st June 1947, to 26th July, 1950 (in default, simple imprisonment for six months ). He went up in appeal to the Additional Sessions Judge, Hoshangabad, who dismissed it. He has, therefore, filed this petition for revision against the conviction and the sentence.

(2.) THE petitioner dealt in timber, charcoal and firewood during the period 1st June, 1949, to 26th July, 1950, but did not register himself as a dealer. The prosecution case was that during that period his turnover exceeded Rs. 5,000 per year and he was, therefore, liable to register himself as a dealer under the Act. In omitting to do so, he committed an offence under Section 24 (1) (a) read with Section 8 (1) of the Act. The petitioner applied for registering him as a dealer on 26th July, 1950, (exhibit P-12) and he was then registered as such.

(3.) THE trial court found that the petitioner carried on business exceeding the taxable quantum and that his omission to register himself as a dealer amounted to an offence under the Act. Accordingly, he was ordered to pay a fine of Rs. 500. As the offence was held to be a continuing one, he was further fined at the rate of Re. 1 per day for the period during which he carried on business without registration.