Judgement

B.K. Mukherjea J.- This appeal, which has come before us on a certificate granted by the Madras High Court under Arts. 134 (1) (c) and 132(1) of the Constitution, is directed against an appellate judgment of a Division Bench of the High Court of Madras, passed in Criminal Appeal No. 129 of 1952, by which the learned Judges affirmed an order of the Seventh Presidency Magistrate, Madras, dated 25-2-1952, convicting the appellant of an offence punishable under S.15, Madras General Sales-tax Act, and sentencing him to pay a fine of Rs. 1,000; in default to suffer imprisonment for a period of 3 months.

2. The appellant is a partner of a firm of merchants called "Indo-Malayan Trading Company" which has its Head Office in the city of Madras and carries on the business of selling and purchasing groundnut oil, saga and kirana articles. For the period 1-4-1947 to 31-12-1947-the company was assessed to sale-tax under the Madras Act 9 of 1939 for an amount of Rs. 37,771 annas odd on a total turnover of Rs. 37,75,257 and for failure to pay the same, proceedings were instituted against him under the provision of S. 15 of the Act which resulted in his conviction as mentioned above. The co