1958 (7) TMI 39

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....inst the same respondents and arose out of proceedings held before the Sales Tax Officer, witness Kulkarni. In the case giving rise to appeal No. 1216, the charge against the accused was that they had knowingly submitted false returns for the quarters ending 31st March, 1952, 30th June, 1952, and 31st October, 1952. The evidence to prove these charges was of two kinds. There was a statement made b....

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....e Collector may authorise any person to assist him in investigating an offence punishable under the Act. Kulkarni had been so authorised by the Collector. Sub-section (2) of section 38 provides that every person so authorised shall, in the conduct of such investigation, exercise the powers conferred by the Code of Criminal Procedure upon the officer in charge of a police station for the investigat....

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.... stated that the total amount of sales found for the period ending 31st March, 1952, was Rs. 9,358-3-3, for the quarter 1st April, 1952, to 30th June, 1952, Rs. 23,772-13-6 and for the period 1st July, 1952, to 31st October, 1952, Rs. 90,144-9-7. The values of sales shown in the returns for these periods were however different. Kulkarni's evidence on this point is admissible as secondary evidence,....

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....sistant Government Pleader, who appears on behalf of the State, but he is unable to state from what documents exactly these figures had been taken by Mr. Kulkarni and then mentioned in his evidence. It will, therefore, not be right to convict the accused on the basis of these figures. The appeal is therefore dismissed. In the case giving rise to appeal No. 1218, no evidence has been led by the pro....