1941 (9) TMI 8

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....a return as required by the provisions 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 h....

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....that the word "wilfully" governs the 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 ....

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....an acquittal; but as he did not take 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 therefor....