1954 (9) TMI 17

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...., under section 15(a) of the Madras General Sales Tax Act, 1939, for failure to submit a return required under rule 11(1) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939. The accused was a lessee of a reserve forest during the year 1947- 48 and he sold firewood to the Civil Supplies Department during that period. The Assistant Commercial Tax Officer called upon the accused to....

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....ugh Ex. P. 1, and, it is not disputed that it is the accused that sent Ex. P. 1. This statement confirms part of the prosecution case, and, therefore, on this statement the case of the prosecution that over Rs. 10,000 was received by the accused has been made out. The accused examined a clerk who in his evidence says that the income received was Rs. 15,000 and odd. This only shows that the prosecu....