1957 (7) TMI 28

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....posed of by a common judgment. 2.. In the case of Criminal Appeal 39 of 1957 the assessment is for the year 1950-51 and the tax remaining unpaid is Rs. 5,278-3-0; in Criminal Appeal 2 of 1957 for the year 1951-52, Rs. 1,872-0-4; and in Criminal Appeal 3 of 1957 for the year 1952-53, Rs. 662-15-3. 3.. That the amounts mentioned above are due in respect of assessments made by competent authority under the provisions of the Act (in two of the cases after the accused had challenged the assessment in appeal) was and is not disputed. The accused's defence was that the assessments were excessive, in the first case because no exemption was given in respect of sales outside the State; in the second case because no exemption was given in respec....

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....avancore-Cochin General Sales Tax Act, 1125, following the latter decision and differing from the former. 3.. By section 14 of the Madras General Sales Tax (3rd Amendment) Act, Act XV of 1956, section 15 of the principal Act was substituted by a new section which omitted the original section 15(b). Under the new section mere failure to pay the tax assessed is no offence. Under sub-section 2(c) thereof there must be a fraudulent evasion as in the case of section 15(d) of the principal Act. But this repeal of section 15(b) of the principal Act cannot avail the accused since the amending Act came into force only on the 1st October, 1956, long after the offences with which he is charged were committed and, except in the case of Criminal Appe....