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TMI Blog1964 (2) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... , heard together and disposed of by this common judgment. Four separate charge-sheets each for an offence punishable under section 20(1)(a) of the Mysore Sales Tax Act, 1948, on the allegation that the respondent had willfully submitted an untrue return of his turnover of the business and had thereby made himself liable for prosecution, were filed against the respondent, in the Court of the City ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court Government Pleader, who argued these appeals on behalf of the State, that the learned Magistrate was entirely wrong in his view that section 40(1) of the Mysore Sales Tax Act of 1957 had not saved the right of the appellant to institute proceedings against the respondent in respect of the offence committed by him when the Mysore Sales Tax Act of 1948 was in force. The learned Magistrate h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said enactments or anything duly done or suffered thereunder; or (b) any right, privilege, obligation or liability acquired, accrued or incurred under the said enactments; or (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said enactments; or (d) any investigation, legal proceeding (including assessment proceeding) or remedy in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40(1) quoted above, makes it abundantly clear that such a right has been saved. We are, therefore, of the opinion that the appellant is entitled to succeed in all these appeals. In the result, all these four appeals are allowed and the order of the learned Magistrate in all the four cases is set aside. The cases are remanded to the learned City Magistrate, Bangalore, with a direction that he sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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