STATE OF MADHYA PRADESH Vs. SOMNATH

JUDGEMENT

(1.) THIS is an appeal by the State Government against the acquittal of the respondent Somnath of an offence under Section 8 (1) read with Section 24 (1) of the C. P. and Berar Sales Tax Act, 1947-hereinafter referred to as the Sales Tax Act.

(2.) THE respondent registered himself as a dealer under Section 8 (3) of the Sales Tax Act on 20th September, 1950. He was carrying on business in grain and other articles before that date also. The prosecution case was that the respondent became liable to register himself as a dealer on 11th April, 1949, but he failed to do so. He carried on business in contravention of the provisions of section 8 (1) of the Sales Tax Act during the period from 11th April, 1949, to 19th September, 1950, and thus rendered himself liable to prosecution. After obtaining the necessary sanction from the Sales Tax Commissioner on 27th March, 1959, the department filed a complaint in the court of First Class Magistrate.

(3.) THE defence was that the prosecution should have been commenced within three months from the date of commission of the offence under Section 26 (2) of the Sales Tax Act and as the complaint was beyond that period, the prosecution was barred.