1958 (7) TMI 43

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....cuted before the SubDivisional Magistrate, Alleppey, under sections 13 and 19(b) of the Travancore-Cochin General Sales Tax Act (XI of 1125). They were convicted and sentenced to pay a fine of Rs. 25 each and in default of payment to undergo simple imprisonment for 10 days. They were also directed by the judgment to pay the arrears of tax and in default to undergo simple imprisonment for a further....

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.... him, or any fee due from him under this Act, or (e) fails to submit an application for registration as required by section 10, sub-section (1), or (f) collects any amount by way of tax under this Act in contravention of the provisions of section 11, sub-section (1), or (g) fails to pay the amounts specified in section 11, sub-section (2) within the prescribed time, or (h) wilfully acts in contrav....

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....e provides that the court passing a sentence of fine may take action for recovery of the same in either or both of the following ways; it may issue a warrant for the levy of the amount by attachment and sale of any movable property belonging to the offender and also a warrant to the Collector of the District authorising him to realise the amount by execution according to civil process against the ....

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....irect that the offender sentenced to pay the fine shall suffer imprisonment for a certain term in default of payment of the same. It is by virtue of this section that the court awards a sentence of imprisonment if the fine is not paid, even though the penalty provided by section 19 of the Sales Tax Act is only a fine and not imprisonment. The prevision in section 19 that the court should specify t....