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TMI Blog1952 (7) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... f Bellary and running a Dalali shop there, was charged for failure to pay the arrears of sales tax Rs. 563-10-11 for 1948-49 and 1949-50. The accused is an assessee on the file of the Deputy Commercial Tax Office, Bellary, with G.I. No. 1016. The Department exhausted all civil measures of collect- ing the tax from him and as he failed to pay the tax and thus committed an offence punishable under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been dissented from in the Full Bench decision of this Court in Radhakrishna Rao v. Province of Madras(2). In regard to the second point, it is contended that the latest decision of this Court in Pasha Saheb v. King(3) clearly lays down that the criminal Court is precluded from going into the liability of the assessee for the assess- ment, if the assessment has been levied for a period after 1st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Government in a civil suit for refund of taxes thus collected and damages as well." I am unable to deduce from these observations any ground for holding that the assessment cannot be levied. In the result, it has been shown that the order of acquittal is thoroughly incorrect and cannot be supported. It is hereby set aside and the accused is convicted as charged and he is sentenced to pay a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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