( 1 ) THIS is an appeal against the order of acquittal and is before us on reference by our learned brother Mohd. Mirza, J.

( 2 ) THE short point to be determined is whether the non-payment of tax due for the year ending with 31-12-1957, after the demand notice has been served on the accused, constitutes a contravention of Sub-rule (7) of Rule 14-A of the Central Sates Tax (Andhra Pradesh) Rules 1957 to be held punishable under Rule 16 of the said Rules. It is common ground that the Rule 14-A was introduced in the Rules only in the year 1958 by G. O. Ms. 1805, Revenue dated 30-9-1958.

( 3 ) THE facts of the case may be shortly stated. The 1st accused K. V. Subba Rao is the managing partner of the Firm, Messrs. Radha-krishna Rice Mill Contractors, of which all the four accused are the partners. They were carrying on business in Dosapadu in the year 1957-58 for which the accounting year ended on 31-12-1957. The Commercial Tax Officer assessed them on a turnover of Rs. 2,59,720 to a tax of Rs. 7,791-60 np. The assessment proceedings were started in the year 1959. The accused had submitted no return, with the result that the Commercial Tax Officer had to make the assessme