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TMI Blog1958 (7) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... al Sales Tax Act (XI of 1125). They were convicted and sentenced to pay a fine of Rs. 25 each and in default of payment to undergo simple imprisonment for 10 days. They were also directed by the judgment to pay the arrears of tax and in default to undergo simple imprisonment for a further term of three months. This criminal revision petition is directed against the latter part of the sentence. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by section 10, sub-section (1), or (f) collects any amount by way of tax under this Act in contravention of the provisions of section 11, sub-section (1), or (g) fails to pay the amounts specified in section 11, sub-section (2) within the prescribed time, or (h) wilfully acts in contravention of any of the provisions of this Act, shall, on conviction by a Magistrate of the first class, be liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the following ways; it may issue a warrant for the levy of the amount by attachment and sale of any movable property belonging to the offender and also a warrant to the Collector of the District authorising him to realise the amount by execution according to civil process against the movable or immovable property, or both, of the defaulter. All that section 19 provides is that the tax which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of the same. It is by virtue of this section that the court awards a sentence of imprisonment if the fine is not paid, even though the penalty provided by section 19 of the Sales Tax Act is only a fine and not imprisonment. The prevision in section 19 that the court should specify the amount of arrears of tax does not mean that such amount automatically becomes transformed into a fine so as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The criminal revision petition is accordingly allowed and the direction that the petitioner should undergo imprisonment for three months if the sum of Rs. 2,302-1-6 is not paid is set aside. As the amount of arrears is specified in the order, the Magistrate is directed to recover the same in the manner indicated above. The bail bonds are cancelled. Petition allowed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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