1966 (9) TMI 124

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..... n each case, by the Fourth Presidency Magistrate, Madras. These revisions relate to non-payment of tax for the years 1954-55 to 1961-62. There is no dispute in these cases that the demand notices were served on the petitioner. The petitioner asked for time for payment. In spite of the authorities having granted time, he failed to pay the tax. Hence the prosecution. The only point raised in these r .....

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..... n Penal Code. It must be understood in its ordinary and popular sense. The learned Magistrate has, in finding that the petitioner evaded payment of tax fraudulently, observed as follows in C.T. Nos. 32, 34 and 35 of 1964: "There is no reason why the accused failed to pay the amount in spite of notice. No evidence at all has been let in by the accused. The fact that even the collected tax has b .....

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..... dulent. It is a well-established principle that the ingredients of the offence should be proved by the prosecution to bring home the guilt against the accused. There is absolutely no evidence in these cases to infer that the evasion was fraudulent and that the petitioner had the intention to deceive. Instances like concealing or secreting properties or even disposal of properties with a view to ma .....

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