1949 (11) TMI 9 - HC - VAT and Sales Tax

Summary

The High Court of Madras acquitted the petitioner in a case involving non-payment of assessment. The court found that the principle of "autrefois acquit" should apply, and the petitioner should not be convicted again for the same offense. The court set aside the conviction, directed the refund of the fine, and stated that the tax would be collected under the previous conviction. Petition allowed.