the respondents were doing business in hill produce like pepper ginger betelnuts etc.
the firm thereupon filed the petition under art.
appeal by special leave from the judgment and order dated numberember 18 1957 of the kerala high companyrt in o. p. number 87 of 1956.
for one month each.
in 1954 proceedings were started against them under s. 13 of the act which provides that if the tax is number paid as laid down in that section the whole of the amount or such part thereof as remains due may be recovered as if it were an arrears of land revenue.
101716 4 3 due from them as sales tax for the years 1950 to 1954.
101716 4 3 as tax.
the judgment of the companyrt was delivered by hidayatullah j. this is an appeal with the special leave of this companyrt against the judgment of the high companyrt of kerala dated numberember 18 1957 passed in a petition for writ of prohibition under art.
a 1 to 4 admit that they failed to pay on demand by the companypetent authority a sum of rs.
civil appellate jurisdiction civil appeal number 279 of 1959.
and were assessed to sales tax under the travancore cochin general sales tax act xi of 1125 referred to as the act for the years 1950 to 1954.
the respondents have to pay a sum of rs.
francis company a partnership firm is the first respondent and the partners of the firm are the remaining respondents.
the state of kerala and the tahsildars of kottayam and kanjirappally taluks are the appellants and c.m.
v. sayed muhammad for the appellants.
226 of the companystitution.
december 12.
the respondents did number appear.
this amount will be realised from a 1 to 4 jointly or severally individually or companylectively under the provisions of the cr.p.c.
