1942 (11) TMI 8

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....spect of his failure to pay the tax due from him within the time allowed. The learned Magistrate sentenced him to pay a fine of Rs. 50 with simple imprisonment for one month in default of payment and at the same time he was directed to pay a fine of Rs. 5 for every day of default with effect from 28th May, 1941, the date fixed by the Magistrate for the payment of the tax. The petitioner's conten- ....