ORDER

The petitioner is the Managing Director of a Company called Messrs. Uplands Trading Co., Ltd., Brodepet, Guntur. A complaint was filed before the Additional First Class Magistrate No. 1, Guntur by the Assistant Commercial Tax Officer, Guntur against the petitioner and other directors of the said company for failure to pay sales-tax for the year 1948-49; an offence punishable under section 15 (b) of the Madras General Sales Tax Act. The case against them was that the company exported groundnut oil through Messrs. Ralli Bros., and in respect of that transaction, sales tax to the tune of Rs. 3,285-6-3 was payable, that a notice in Form B demanding payment of the tax was served upon the petitioner, the Managing Director, on 16-3-1950, and that in spite of it this amount was not paid within the time allowed.

One of the defences put forward on behalf of the petitioner was that the company was not laible to pay the tax demanded as it was already collected, from their agents Messrs. Raleigh Bros. The pleas raised on behalf of other accused are not material in this enquiry, as they have all been acquitted. This defence was rejected as section 16-A of the Madras General Sales Tax Act pre