Somayya C. B. Pattabhi Baman, with him for theappellant.
Appeal under articles 132 1 and 134 1 c of the Constitution of India from the Judgment and Order dated the 29th August, 1952, of the High Court of Judicature At Madras Rajamannar C.J. and Venkatarama Ayyar J. in Criminal Appeal No.
For the period April 1, 1947, to December 31, 1947 the companypany was assessed to sales tax under the Madras Act IX of 1939 for an amount of Rs.
The appellant is a partner of a firm of merchants called Indo Malayan Trading Company which has its head office in the city of Madras and carries on the business of selling and purchasing groundnut oil, sago and kirana articles.
The Judgment of the Court was delivered by MUKHERJEA J. This appeal, which has companye before us on a certificate granted by the Madras High Court under articles 134 1 e and 132 1 of the Constitution, is directed against an appellate judgment of a Division Bench of the High Court of Madras, passed in Criminal Appeal No.
Hajarnavis for Husain Kasam Dada India Ltd. Intervener No.
1,000 in default to suffer imprisonment for a period of 3 months.
CRIMINAL APPELLATE JURISDICTION Criminal Appeal No.
M. Sikri, Advocate General of Punjab M. L, Sethi, with him for the State of Punjab.
N. Sethi for the State of Madhya Pradesh.
March 30.
37,75,257 and for failure to pay the same were instituted against him under the provision of section 15 of the Act which resulted in his companyviction as mentioned above.
92 of 1952.
K. P. Sinha for the State of Bihar.
37,771 annas odd on a total turnover of Rs.
129 of 1952, by which the learned Judges affirmed an order of the Seventh Presidency Magistrate, Madras, dated February 25, 1952, companyvicting the appellant of an offence punishable under section 15 of the Madras General Sales Tax Act and sentencing him to pay a fine of Rs.
N. Subramanya Iyer, Advocate General of Travancore Cochin M. B. Krishna Pillai and Balakrishna Iyer, with him for the State of Travancore Cochin.
1358 of the Calendar for 1950.
C. Setalvad, Attorney General for India G. N. Joshi and P. A. Mehta, with him for the Union of India.
129 of 1952 arising out of the order dated the 25th February, 1952, of the Court of the VII Presidency Magistrate, Egmore, Madras, in C. T. No.
K. T. Chari, Advocate General of Madras V. V. Rahavan and Alladi Kuppuswami with him for the respondent.
