Judgment

HIDAYATULLAH, J. : This is an appeal with the special leave of this Court against the judgment of the High Court of Kerala dated November 18, 1957, passed in a petition for writ of prohibition under Art. 226 of the Constitution. The State of Kerala and the Tahsildars of Kottayam and Kanjirappally Taluks are the appellants, C. M. Francis and Co., a partnership first, is the firm respondent, and the partners of the firm are the remaining respondents.

2. The respondents were doing business in hill produce like pepper, ginger, betelnuts, etc., and were assessed to sales tax under the Travencore-Cochin General Sales Tax Act, XI of 1125 (referred to as the Act), for the years 1950 to 1954. The respondents have to pay a sum of Rs. 1,01,716-4-3 as tax. In 1954, proceedings were started against them under S. 13 of the Act, which provides that if the tax is not paid as laid down in that Section, the whole of the amount or such part thereof as remains due, may be recovered as if it were an arrear of land revenue. It appears that the proceedings were not fruitful, and a prosecution under S. 19 of the Act was instituted against the partners in the Court of the First Class Magistrate, Pon