TaxTMI 
TaxTMI 
1955 (2) TMI 2
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....eral Sales Tax Act and sentenced him to pay a fine of Rs. 25 and in default to suffer simple imprisonment for three weeks. As required by section 15(b) of the Act, the learned Magistrate also specified the amount of tax due from him as Rs. 116-7-0. He further directed that this amount was recoverable as if it were a fine. On 27th September, 1954, the accused tendered a sum of Rs. 25 to the Court a....
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....ill be credited to the tax till it is completely wiped off. The question of grant- ing time will be considered if at least a portion of the amount is paid." The accused moved the learned Sessions judge, Tiruchirapalli, under sections 435 and 438 of the Criminal Procedure Code, to set aside the order of the Additional First Class Magistrate, and alternatively to refer the matter to this Court. The ....
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....ppro- priation. In Yacoob Juma Khan v. Emperor(1), a case cited by the learned Sessions Judge, it was held as follows: "Where an accused, who is convicted under one section to a fine of Rs. 200 or in default to three months' imprisonment and also under two other sections to a fine of Rs. 15 or in default to one month's im- prisonment for each offence, pays into Court Rs. 30 and thus impliedly requ....