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<h1>District Magistrate's Incorrect Decision on Sales Tax Collection</h1> The District Magistrate's decision to not take action against Gopalaswami Chettiar for non-collection of sales tax for 1954-55 and 1955-56 under section ... - The case involves non-collection of sales tax from Gopalaswami Chettiar for years 1954-55 and 1955-56. District Magistrate's decision to not take action under section 24(2)(b) of Madras General Sales Tax Act was incorrect. The order is set aside, and the District Magistrate is directed to process the application according to law. Petition allowed.