TaxTMI 
TaxTMI 
TaxTMI 
1941 (9) TMI 8
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....isions of the Act and the rules made thereunder, and he has been sentenced to a fine of Rs. 50. The petitioner deals in hand-woven cloth on which, according to Section 5 of the Act, he is exempted from the taxation laid down in Section 3. Under the rules in force at the time when the petitioner is said to have committed this offence, it was however neces- sary for him to get a licence for selling ....
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....he second part of the sub-section as well as the first. If this were so, then very few persons could be made liable for failing to take out a licence, because every person would naturally plead that he did not know what was written in the Act or in the rules. Every person is supposed to know what the law is; and if he fails to act in accordance with the law, then he has to suffer the consequences.....
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.... out a licence, he was bound to submit a return. It has been pointed out that in the Tamil translation of the Act it is said that a return need only be sent in if the annual turnover exceeds Rs. 20,000. As the annual turnover of the petitioner is only Rs. 11,000, it is argued that he was entitled to rely on the Government translation of the Act and that therefore he committed no offence. There mig....