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TMI Blog1957 (7) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as the Act) as it stood before the amendment by Madras Act XV of 1956. There were three separate trials and there are three appeals, but the question involved being the same, the appeals have been heard together and can be disposed of by a common judgment. 2.. In the case of Criminal Appeal 39 of 1957 the assessment is for the year 1950-51 and the tax remaining unpaid is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each case throwing the burden on the prosecution to disprove them, held that the burden had not been discharged and that consequently the accused was entitled to an acquittal. Here there can be no doubt that he was wrong. The gist of an offence under section 15(b) is an assessment under the Act and the failure to pay, within the time allowed, any tax so assessed. Both these elements were proved an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 55] 6 S.T.C. 331; 1955 K.L.T. 399., which upheld the corresponding provision (section 21) of the Travancore-Cochin General Sales Tax Act, 1125, following the latter decision and differing from the former. 3.. By section 14 of the Madras General Sales Tax (3rd Amendment) Act, Act XV of 1956, section 15 of the principal Act was substituted by a new section which omitted the original section 15(b). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned therein, but no such provision is made in respect of section 14 and that section can therefore operate only with effect from the 1st October, 1956. It is nevertheless argued that the very fact that the original section 15 was repealed and re-enacted with clause (b) thereof deliberately left out, proclaims a contrary intention within the meaning of section 4 of the Madras General Clauses Act a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act. Since the Legislature itself has felt that a mere failure to pay tax should not be visited with a criminal sanction, we consider that a nominal sentence would suffice to serve the ends of justice. Accordingly we sentence the accused to pay a fine of Rs. 10 in each case, in default, to suffer simple imprisonment for a week. In the terms of the latter part of section 15(h) of the Act (whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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