Judgment

P. S. KAILASAM, J.:- This appeal is by Commissioner of Sales Tax, M. P., Indore and three others by certificate of fitness granted by the High Court of Madhya Pradesh from the judgment and order dated 16th March, 1971 in Miscellaneous Petition No. 85 of 1969, whereby the High Court allowed the petition filed by the respondents and quashed (a) the sanction for criminal prosecution of the respondents accorded by the Commissioner of Sales Tax by his memorandum dated 29th April, 1966 and (b) the proceedings before the criminal court started under Section 46 (1) (c) of the Madhya Pradesh General Sales Tax Act, 1958, in Criminal Case No. 4344 of 1968.

2. The three respondents are the three partners of a firm known as M/s. Ramakrishna Ramnath. It is a registered partnership firm. The firm was engaged in business of sale of bidis and during the relevant period used to purchase tendu leaves from the dealers. The firm failed to file any return and get itself registered under the State of Madhya Pradesh. The firm was treated as unregistered dealer and was assessed to sales-tax on the basis of the best judgment. There were three assessment orders. The first was for the period 1-11-1956