1. This appeal by the state is against the acquittal ordered in C.C. No. 789 of 1956 on the file of the First Class Magistrate Meenachil. The case was tried summarily under the provisions of Chapter XXII of the Criminal Procedure Code, and all that the learned magistrate has said against columns (h) and (i) of the register kept under s.263 of the Code namely, the columns for recording the finding and the sentence or other final order, is that the accused is hot guilty and that he is acquitted under s.245 of the Criminal Procedure Code.

2. The accusation was of three offences; the first under s.19 (h) of the Travancore-Cochin General sales Tax Act XI of 1125 for failure on the part of the accused to renew his dealer's registration for the year 1953-54 as required by s.10 (3) of the Act and R.8 (7) of the rules made thereunder; the second under s.19 (f) of the Act for collecting sales tax in contravention of s.11 (1) (during what period is not specified); and the third (and this would really appear to be three offences) under s.19(b) for failure to pay the tax assessed for the years 1950-51,1951-52 and 1952-53. (Here we must observe that the entry against column (f) of the