1955 (2) TMI 2 - HC - VAT and Sales Tax

Summary

The accused was convicted under section 15(b) of the Madras General Sales Tax Act and sentenced to pay a fine. The accused tendered Rs. 25 for the fine and requested time to pay the tax due. The Magistrate refused, but the High Court ruled that the accused has the right to specify how the payment should be appropriated. The order of the Magistrate was set aside, and the money paid will be appropriated as desired by the accused. (Case citation: 1955 (2) TMI 2 - MADRAS HIGH COURT)