PAYARE LAL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) Heard the learned counsel for the petitioner as well as learned P.P.

(2.) This petition is directed against the judgment of learned Addl. Sessions Judge dated 3.6.1994 rejecting the appeal filed by the petitioner against his conviction under Sec. 16(3)(h) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as the Act, 1954.)

(3.) The petitioner was prosecuted for having committed offence under Sec. 16(3)(h) of the Act, i954 as according to the complaint lodged, the accused was served with the copy of the assessment orders for assessment years 1974-1975 and 1975-1976 under the Act, 1954 as well as the Central Sales Tax Act on 10.9.1979 but he has failed to deposit the amount of demand even after expiry of six months. The complaint was lodged on 10th March, 1981. The learned trial Court having found the petitioner guilty of committing offence under Sec. 16(3)(h) of the Act, 1954 convicted and sentenced him to three months S.I. It has also come on record that the petitioner has discontinued the business and has lost his son on account of cancer.