1964 (2) TMI 78

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....19(b) of the General Sales Tax Act, 1125-shortly stated as the Act-for failure to pay the balance of sales tax due for the year 1956-57 and he has been sentenced to pay a fine of Rs. 75. The accused has also been ordered to pay Rs. 1,815-84 nP. being the arrears of sales tax. P-W. 1 is the Sales Tax Officer, Badagara. He has deposed that Shrishaila Industrial and Spiritual Colony Charities, Kadalu....

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....Dealer' means any person who carries on the business of buying or selling goods, and includes a person who sells goods produced by him by manufacture, agriculture or otherwise. Explanation-A co-operative society, a club, a firm or any association which sells goods to its members is a dealer within the meaning of this clause." Section 3(1) is the charging section and it says that every dealer sh....

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....Section 13 provides that the tax assessed under the Act shall be paid in such manner and in such instalments and within such time as may be specified in the notice of assessment. Rule 13 requires the assessing authority to issue to the dealer a notice in the prescribed form and rule 45 says as to how notice should be served. Section 19 of the Act is the penal section. Section 19(b) says that any p....

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....e accused cannot be found guity for an offence under section 19(b). It is only if any tax had been assessed on him and he fails to pay that the becomes a defaulter. Again there must be failure to pay within the time. In the absence of a valid notice on the petitioner no question of failure to pay within the time allowed would arise. Proper service of notice not having been effected on the petition....