1957 (8) TMI 19

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..... ult to undergo simple imprisonment for 15 days. The accused before me was a person who was doing business in rice and food-grains and a dealer under the Sales Tax Act. The charge against him is that he did not submit the returns with regard to his business turnover as required by the provisions of the Act and the Rules made thereunder. The relevant rule in this regard is rule 11 of the Madras .....

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..... at the dealer must be one whose estimat- ed turnover for the first 12 months is not less than Rs. 10,000. So far as this question is concerned there is no evidence on behalf of the prosecution. The condition precedent to the submitting of the return under rule 6 is the extent of the estimated business being more than Rs. 10,000. That is not established in this case. Rule 11(1) would only come into .....

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