1941 (10) TMI 1

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....turn under the Madras General Sales Tax Act and with fraudulently evading payment of tax, offences which were said to fall within Section 15(a) and (d) of the Act respectively. The Magistrate held that the charge under Section 15(a) had been proved and fined the petitioner one anna, ordering him in default of payment to undergo simple imprisonment for one day. At the time the charge was laid the p....