JUDGMENT

JASWANT SINGH, J.:— The above noted three appeals by special leave which are directed against the common judgment and order dated August 3, 1973 of the High Court of Kerala at Ernakulam in Criminal Appeals Nos. 241, 244 and 256 of 1972 and R. C. Nos. 3, 4 and 5 of 1972* upholding the acquittal of the respondents (who were partners of the firm called Kullupalam Lads Jewellery Mart, Kottayam, registered for jewellery business under the provisions of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as the Act) and the rules made thereunder of the charges under S. 46 (1) (a) of the Act for submission of untrue returns, under S. 46 (1) (c) of the Act for failure to keep true and complete accounts, and under S. 46 (2) (c) of the Act for fraudulent evasion of tax must be dismissed as they have no legs to stand upon.

* Reported in 1973 Ker LT 731.

2. It appears that the respondents had submitted returns of their aforesaid firms sales turnover to the Sales Tax Officer, Kottayam II Circle for the months of January, February and March, 1969 on February 18, 1969, March 18, 1969 and April 18, 1969 respectively declaring a total sales turnover of Rs. 47,431 - during January