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TMI Blog1955 (2) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... n default to suffer simple imprisonment for three weeks. As required by section 15(b) of the Act, the learned Magistrate also specified the amount of tax due from him as Rs. 116-7-0. He further directed that this amount was recoverable as if it were a fine. On 27th September, 1954, the accused tendered a sum of Rs. 25 to the Court along with a memorandum making it clear that the pay- ment was in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion of grant- ing time will be considered if at least a portion of the amount is paid." The accused moved the learned Sessions judge, Tiruchirapalli, under sections 435 and 438 of the Criminal Procedure Code, to set aside the order of the Additional First Class Magistrate, and alternatively to refer the matter to this Court. The Sessions Judge took the view that the order of the Magistrate was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the learned Sessions Judge, it was held as follows: "Where an accused, who is convicted under one section to a fine of Rs. 200 or in default to three months' imprisonment and also under two other sections to a fine of Rs. 15 or in default to one month's im- prisonment for each offence, pays into Court Rs. 30 and thus impliedly requests that the payment should be appropriated to the two smaller o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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