1957 (8) TMI 19

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.... under section 15(a) of the Madras General Sales Tax Act and sentencing him to pay a fine of Rs. 25 in default to undergo simple imprisonment for 15 days. The accused before me was a person who was doing business in rice and food-grains and a dealer under the Sales Tax Act. The charge against him is that he did not submit the returns with regard to his business turnover as required by the provisio....

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....he assess- ing authority a return in Form A giving particulars mentioned therein. Rule 6, therefore, envisages that the dealer must be one whose estimat- ed turnover for the first 12 months is not less than Rs. 10,000. So far as this question is concerned there is no evidence on behalf of the prosecution. The condition precedent to the submitting of the return under rule 6 is the extent of the est....