1963 (8) TMI 39

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....tal of the accused in C. C. Nos. 176 and 177 of 1961. The Sales Tax Officer, on examining the accounts relating to a rice mill licensee, Iberamsa Rowther, found that the accused Pichai Mudaliar had not brought into his account the sales turnover of rice to an extent of Rs. 21,217 for the year 1955-56. The inspection is said to be on 27th February, 1959. After investigation, a complaint under secti....

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....aj v. State of Bombay [1959] S.C.R. 250; 9 S.T.C. 455.  was not brought to the notice of the District Magistrate. Dealing with section 48(2) of the Bombay Sales Tax Act, which provides that notwithstanding the repeal of the said Act, the repeal shall not affect or be deemed to affect any right, title, obligation or liability already acquired, accrued or incurred, Subba Rao, J., held that the ....