2003 (3) TMI 679

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... takes notice for the respondents. 2.. These two petitions are considered together for passing a common order as the facts involved are similar and parties are same. 3.. The second respondent inspected M/s. Anand Sweets and Savories at Commercial Street and Jayanagar, Bangalore. The account books were not produced when demanded, at the time of inspection by the petitioner. Accordingly the pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....de thereunder; or (b) ........................ (bb) dishonestly objects to or fails to comply with the terms of a notice issued to him under sub-section (1) of section 14; or (c) .......................... (d) fails to pay within the time allowed any tax assessed on him or any penalty levied on him under this Act; (or) (e) fails to keep true and complete accounts; (f) being a dealer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mplete account is liable for simple imprisonment for a period of not less than six months and may extend to one year with fine. The provisions of section 29(2)(m) declare that any one wilfully acts in contravention of any of the provisions is liable for conviction of simple imprisonment, for a period up to 12 months and with prescribed fine. 7.. There is an obligation on the part of the dealer ....