1953 (7) TMI 7

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..... under Section 15(b) of the Madras General Sales Tax Act, that is, for the non-payment of tax amounting to Rs. 2651-6-4 due for the year 1949-50 in spite of service of the demand notice dated 12th August, 1951. This notice was issued by the Deputy Commercial Tax Officer and was served on the respondent on 13th August, 1951, giving three weeks' time for payment. The amount was not paid within that t .....

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..... ground that in the circumstances the complaint was premature and the accused could not be deemed to have committed any offence by non-payment of the tax when the matter was still pending decision of the higher officers of the Depart- ment. The view taken by the Sub-Divisional Magistrate is that the Assistant Commercial Tax Officer should have waited till the passing of the final orders by the Trib .....

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..... passes an order exonerating him from paying the tax, then it is most unlikely that the officers themselves would prosecute the respondent any further. On the wording of Section 15(b) as it stands, it seems to me that when any person fails to pay within the time allowed any tax assessed on him-which here means assessed by the assessing authority, that is the Deputy Commercial Tax Officer, who, und .....

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