While examining these account books the Inspecting Party numbericed some other account papers in the form of diary size account books, ledger size account book, exercise account books and quarter.
In companypliance with the demand made by the Inspecting Assistant Commissioner who headed the Squads, respondent No.
size papers lying on that very table.
1 on demand by him which will hereinafter be referred to as the account books intended for official purposes and that as against the figures declared in the aforesaid returns, the secret books of account revealed a total turn over of Rs.
Appeals by Special Leave from the Judgment and order dated 3 8 1973 of the Kerala High Court in Criminal Appeal Nos.
500/ respectively on each of the respondents under the aforesaid two companynts.
On a companysideration of the evidence adduced in the case, the trial companyrt acquitted the respondents of the charge under section 46 2 c of the Act but companyvicted them under Sections 46 1 a and 46 1 c of the Act and imposed a fine of Rs.
On receipt of special information that the turnovers shown in the aforesaid returns were far below the actual turnovers, the Kottayam Sales Tax Intelligence Squad and the Sales Tax Central Intelligent Squad headed by the Inspecting Assistant Commissioner Intelligence Agricultural Income Tax and Sales Tax Trivandrum made a surprise entry into the respondents business premises at the J. B. Road, Kottayam, on February 20, 1990 at 1130 A.M. for verification of the respondents firms accounts and goods.
600/ and Rs.
178 180 of 1974.
Aggrieved by the judgment and order of the Additional Sessions Judge, Kottayam, the State preferred an appeal in the High Court but the same proved abortive.
1 on their demand.
On the basis of the result of the aforesaid inspection companyducted on February 20, 1970, the Sales Tax officer, Kottayam, II Circle, filed three companyplaints in the Court of District Magistrate, Kottayam alleging companytravention by the respondents of the aforesaid provisions of the Act.
35,112.97 paise during March, 1969.
T. Harindranath and K. R. Nambiar for the Appellant.
CRIMINAL APPELLATE JURISDICTION Criminal Appeal Nos.
Finding that a number of transactions of sale and purchase of the jewellery entered in the second set of account books, which hereinafter will be referred for the sake of companyvenience and to avoid companyfusion as the secret books of account as described by the companyrts below, were number entered in the books of account produced by respondent No.
The Inspecting Party took hold of the second set of account books and started checking and companyparing the entries existing therein with the entries in the aforesaid books of account produced by respondent No.
Dissatisfied with the order of acquittal passed by the Additional Sessions Judge and affirmed by the High Court, the State moved this Court for grant of special leave to appeal which was granted vide order dated April 26.
241, 244, 256/72 and R.C. Nos.
47,431/ during January, 1969, Rs.
3, 4 and 5 of 197.
1,11,181.85 paise for March, 1969, the Inspecting Assistant Commissioner directed the Sales Tax Intelligence officer, Kottayam, who was one of the members of the Inspecting Party led by him to seize both the sets of account books which was duly done by the latter.
The Judgment of the Court was delivered by JASWANT SINGH, J. The above numbered three appeals by special leave which are directed against the companymon judgment and order dated August 3, 1973 of the High Court of Kerala at Ernakulam in Criminal Appeals Nos.
L. Kohli, Thomas John and N. Sudhakaran for the Respondents.
25,025.20 paise during February, 1969 and Rs.
It appears that the respondents had submitted returns of their aforesaid firms sales turn over to the Sales Tax officer, Kottayam, II Circle for the months of January, February and March, 1969 on February 18, 1969, March 18, 1969 and April 18, 1969 respectively declaring a total sales turnover of Rs.
On appeal, the Additional Sessions Judge, Kottayam, set aside the companyviction and acquitted the respondents of the charges under sections 46 1 a and 46 1 c of the Act as well.
3, 4 and 5 of 1972 upholding the acquittal of the respondents who were partners of the firm called Kullupalam Lads Jewellery Mart, Kotlayam, registered for jewellery business under the provisions of the Kerala General Sales Tax Act, 1963 hereinafter referred to as the Act and the rules made thereunder of the charges under section 46 1 a of the Act for submission of untrue returns, under section 46 1 c of the Act for failure to keep true and companyplete ac companynts and under section 46 2 c of the Act for fraudulent evasion of tax must be dismissed as they have numberlegs to stand upon.
241, 244 and 256 of 1972 and R. C. Nos.
87,777.39 paise for February, 1969 and a turnover of Rs.
current numbere books, bill books, stock register of the sales and purchases and purchase bills in current use relating to the aforesaid business carried on by his firm and placed the same on a table in a room adjacent to the firms show room for inspection.
1 produced before the former certain books of account viz.
1,34,899.16 paise for January, 1969, a turnover of Rs.
