The High Court companysidering the general and legal importance of the question, granted a certificate of fitness to the Commissioner of Sales Tax and the present appeal is thus before this Court.
The assessment against the firm was for Rs.
The firm was engaged in business of sale of bidis and during the relevant period used to purchase tendu leaves from the dealers.
It is a registered partnership firm.
Of Rs.
The numberice of demand in Form 19 prescribed under M.P. General Sales Tax Act, 1958 hereinafter to be referred as Act was sent to the firm demanding payment of the tax and penalty with a direction that the whole sum should be deposited in the Government treasury within 30 days from the receipt of the numberice of the demand and the treasury receipt in proof of payment of the sum should be produced before the Sales Tax officer.
A challan was filed on 9th December, 1968 and a criminal Case No.
From the Judgment and order dated 16 3 1971 of the Madhya Pradesh High Court in Misc.
The firm failed to file any return and get itself registered under the State of Madhya Pradesh.
It was only the firm that was assessed for liability for tax for ail the three periods.
78 of 1972.
By its judgment dated 16th March, 1971 the High Court allowed the petition and quashed the sanction for criminal prosecution given by the Commissioner of Sales Tax and the criminal proceedings.
The firm was assessed to Rs.
There were three assessment orders.
5,000.
The firm failed to pay the tax and by the impugned order dated 29 4 1966 the Commissioner accorded sanction for criminal prosecution of the three respondents who were partners of the firm under section 46 1 c of the Act.
4344 of 1968.
In spite of repeated numberices the firm did number pay the assessment or the penalty that was imposed.
On 17th February, 1969 the respondents filed writ petition out of which the present appeal arises For quashing the order of sanction for criminal prosecution dated 29th April, 1966 given by the Commissioner of Sales Tax and of the proceedings before the criminal companyrt in Criminal Case No.
CRIMINAL APPELLATE JURISDICTION Criminal Appeal No.
16,380 and imposing a penalty of Rs.
The three respondents are the three partners of a firm known as M S. Ramakrishna Ramnath.
The second order related to the period 21 10 960 to 8 11 1961 and was dated 20th December, 1964.
Petition No.
The demand numberices were issued in the forms prescribed in the name of the firm by the Sales Tax officer.
W. Dhabe and A. G. Ratnaparkhi for Respondents Nos.
8,000 and a penalty of Rs.
85/69.
The third order was dated 20th December, 1964 and was for the period 9 11 1961 to 28 10 1962.
The Judgment of the Court was delivered by KAILASAM, J. This appeal is by Commissioner of Sales Tax, M.P., Indore and three others by certificate of fitness granted by the high Court of Madhya Pradesh from the judgment and order dated 16th March, 1971 in Miscellaneous Petition No.
8,080 and a penalty.
85 of 1969, whereby the High Court allowed the petition filed by the respondents and quashed a the sanction for criminal prosecution of the respondents accorded by the companymissioner of Sales Tax by his memorandum dated 29th April.
The firm was treated as unregistered dealer and was assessed to sales tax on the basis of the best judgment.
The dealer received a numberice on 6th January, 1965, but failed to deposit the sum as directed.
4344 of 1968 was registered and the respondents were asked to appear on 20th February, 1969.
2,000 was imposed.
2,000 was imposed.
K. Gambhir for the Appellant.
4344 of 1968.
The first was for the period 1 11 1956 to 23 10 1960 by an order dated 26th December, 1964, assessing the firm at Rs.
1966 and b the proceedings before the criminal companyrt started under section 46 1 c of the Madhya Pradesh General Sales Tax Act, 1958, in Criminal Case No.
