1952 (4) TMI 27

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.... the said Anjaneyalu was sitting. When he was asked about it, Anjaneyalu picked up the book and tried to run away with it. But he was soon caught hold of and one B. Venkatachalam took the book from Anjaneyalu and gave it to the witness. This is Ex. P. 3. It appears to be an account book, and according to the evidence, it is in the handwriting of D.W. 1 the clerk of the accused. This was compared with the regular accounts main- tained by the accused and submitted to the Commercial Tax Officer for purpose of assessment. All the entries found in the regular account books were found in this and there were some more entries in this book Ex. P. 3 for which there was no corresponding entry in the original accounts which are filed as Exs. P. 6 and ....

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....he lower Court has been brought to my notice by the learned advocate Mr. Rama Rao, who appears for the accused. The prosecu- tion, as already stated, is for an offence under Section 13 read with Section 15(h). Section 13 casts an obligation on every registered dealer and every person licensed under the Act to keep and maintain a true and correct account. A "registered dealer" has been defined as a dealer registered under the Act. A "dealer" has been defined as any person who carries on the business of buying or selling goods. This complaint can therefore be laid against the accused only if he is a registered dealer within the meaning of the term in clause (g-1) of Sec- tion 2 of the General Sales Tax Act. It is pointed out by Mr. Rama Rao t....