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TMI Blog1955 (9) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Bombay Sales Tax Act, 1953. It was the case for the prosecution that the accused was given a registration certificate under the Bombay Sales Tax Act and was do- ing business in the name of Shobha Engineering Works at Ahmedabad. The accused sent quarterly statements ending 30th June, 1949, and was called upon to verify the same with his accounts. At that time the accused produced his accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cused for the offence under section 465 read with sec- tion 471 of the Indian Penal Code to pay a fine of Rs. 20 and in default of payment of fine to suffer simple imprisonment for seven days, and for the offence under section 36(g) of the Bombay Sales Tax Act, 1953, to pay a fine of Rs. 10 and in default of payment of fine to suffer simple imprisonment for three days. Evidently an offence under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... false books of account and the bill was small. But the gravity of the offence cannot necessarily be related to the amount which was saved by the accused. The accused was a businessman of about 27 years of age at the time when he had committed the offence. If with a view to save a small amount the accused was prepared to commit what must be re- garded as a serious and grave offence, I do not think ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Magistrate had no jurisdiction to try that offence. The fine paid by the accused for that offence must be remitted. But the con- viction of the accused under section 36(g) of the Sales Tax Act of 1953 must be upheld. In lieu of the sentence of fine passed upon the accused, the sentence of one month's simple imprisonment is imposed upon him. I accordingly direct that the sentence of fine passed u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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