1952 (7) TMI 11

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....ial), Bellary. The facts are: Pavadasetty Malkajappa, a merchant of Bellary and running a Dalali shop there, was charged for failure to pay the arrears of sales tax Rs. 563-10-11 for 1948-49 and 1949-50. The accused is an assessee on the file of the Deputy Commercial Tax Office, Bellary, with G.I. No. 1016. The Department exhausted all civil measures of collect- ing the tax from him and as he fai....

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.... v. Veerabhadrappa(1) cannot be supported because this decision has been dissented from in the Full Bench decision of this Court in Radhakrishna Rao v. Province of Madras(2). In regard to the second point, it is contended that the latest decision of this Court in Pasha Saheb v. King(3) clearly lays down that the criminal Court is precluded from going into the liability of the assessee for the asse....

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....appa(1), and conviction based on Pasha Saheb v. King(3) must land the Government in a civil suit for refund of taxes thus collected and damages as well." I am unable to deduce from these observations any ground for holding that the assessment cannot be levied. In the result, it has been shown that the order of acquittal is thoroughly incorrect and cannot be supported. It is hereby set aside and t....