STATE OF MADHYA PRADESH Vs. SANTSINGH

JUDGEMENT

(1.) THIS is an appeal from the order of acquittal of the respondent on the ground that the prosecution was barred by time.

(2.) THE case for the prosecution was that the accused was a forest contractor. He dealt in timber, charcoal and firewood during the period from 1st June, 1947 to 26th July, 1950, without getting himself registered as a dealer. During the said period his turnover exceeded Rs. 5,000 per year. He was liable to be punished under Section 24 (1) (a) read with Section 8 (1) of the C. P. and Berar Sales Tax Act (21 of 1947) (hereinafter called the Act ). The challan was put up on 4th February, 1961. The learned Magistrate held that it was barred by time under Section 26 (2) of the Act.

(3.) SECTION 26 of the Act runs thus : 26. (1) No suit, prosecution or other legal proceedings shall lie against any servant of the Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder. (2) No suit shall be instituted against the Government and no prosecution or suit shall be instituted against any person in respect of anything done or intended to be done under this Act unless the suit or prosecution has been instituted within three months from the date of the act complained of.