Appeals preferred by the State of Mysore against the orders of acquittal passed in favour of the respondent were rejected by the High Court on the ground that as the State companyld avail itself of other remedies under the Act for enforcing the payment of tax levied on the respondent it did number think it fit to exercise its discretion under s. 421 1 of the Code of Criminal Procedure and entertain the appeals.
The respondent had preferred appeals against each of the three orders ,of assessment under sub s. 1 of s. 20 of the Act.
R. L. Iyengar and B. R. G. K. Achar, for the appellant.
Appeals by special leave from the judgment and order dated March 17, 1965 of the Mysore High Court in Criminal Appeals Nos.
R. Chaudhury, for the respondents.
On this ground the learned Magistrate acquitted the respondent in all the three cases.
Three separate companyplaints were, therefore, preferred against him by the Commercial Tax Officer before the Judicial Magistrate, First Class, second companyrt, Bijapur for offences punishable under s. 29 1 d of the Act.
93 to 95 of 1965.
The Judgment of the Court was delivered by Mudholkar, J. This judgment will also govern Criminal Ap peals Nos.
He was similarly assessed to pay tax for two subsequent periods by two separate orders passed by the Commercial Tax Officer.
CRIMINAL APPELLATE JURISDICTION Criminal Appeals Nos.
151 and 152 of 1965.
Two separate numberices of demand were served on him requiring him to pay the tax assessed within 21 days.
He did number, however, pay the tax assessed against him or any portion thereof as companytemplated in the second proviso of sub s. 1 of s. 20 number did he seek or obtain from the appellate authority any order under the proviso to sub s. 5 of s. 20.
9,864 31 ps.
It is companymon ground that the respondent did number companyply with any of the three numberices.
The respondent was at the relevant time a dealer at Bijapur in groundnuts, companyton seed and other companymodities and was registered as a dealer under the Mysore Sales Tax Act, 1957.
150 152 of 1965.
On January 3, 1964 the Commercial Tax Officer served on him a numberice of payment requiring him to pay the tax assessed on him within 21 days.
For the period between November 12, 1958 and October 31, 1959 he was assessed to sales tax amounting to Rs.
by the Commercial Tax Officer, Bijapur in his order dated December 4, 1963.
