Judgement

K. SUBBA RAO, J. : These appeals by special leave are directed against the judgment of the High Court of Judicature at Bombay made in three connected Criminal Revision applications and raise the question of the maintainability of prosecution of a person for an offence committed under S. 24(1)(b) of the Bombay Sales Tax Act, 1946 (Bom. V of 1946) (hereinafter referred to as the repealed Act.)

2. The facts that give rise to the appeals may be briefly stated: The appellant, Sri Kapur Chand Pokhraj, was the proprietor of Messrs. N. Deepaji Merawalla, a firm dealing in bargles and registered under the Bombay Sales Tax Act, 1946. He did not disclose the correct turnover of his sales to the Sales Tax Department in the three quarterly returns furnished by him to the said Department on 30-9-1950, 31-12-1950, and 31-3-1951, respectively. He maintained double sets of books of accounts and knowingly furnished false returns for the said three quarters to the Sales Tax Officer and thereby committed an offence under S. 24(1) (B) of the repealed Act. Under that Act, sanction of the Collector was a condition precedent for launching of prosecution in respect of an offence committed under S.