1951 (8) TMI 13

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct for not having paid the tax due, viz., a sum of Rs. 643-8-11. In the notice issued he has been asked to pay either in cash or by cheque. The petitioner sent a cheque dated 29th June, 1948, drawn on the South India Bank, Mathurai. It was drawn in favour of the Assistant Commercial Tax Officer, Mathurai II. It appears to have been cashed by the peon on 21st July, 1948, and the money appears to ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es under the Act, the cheques shall be such as under the the Madras Treasury Code are receivable by the Government Treasury concerned. According to the rule under the Treasury Code a cheque received shall be treated as final payment only after it has been met and the amount has been actually credited to Government. The cheque that was sent was not a crossed cheque and it therefore facilitated the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the amount due and therefore he is not guilty of the offence under Section 15(b) of the Sales Tax Act. The conviction and sentence are therefore set aside and the amount if it has been paid shall be refunded to the petitioner. Crl.R.C.No. 788 of 1950: In this case the amount involved is Rs. 440-8-0 and it has been paid by cheque dated 24th September, 1948, which was cashed on 6th October, 1948.....