1. This is a criminal revision directed against the conviction and sentence of the learned District Magistrate of South Kanara in S.T.C. No. 120 of 1956.

2. The facts are : The Mangalore Tile Agency, Bunder, Mangalore reported a "nil" gross turnover and a net turnover of Rs. 1, 11, 825-12-0 in its "A" return submitted for the year ending 31st March, 1951.

3. This firm is a partnership concern dealing in tiles and ridges. Its two partners are Messrs. A. M. Fernandes and R. D. Fernandes, who are related to each other. The head office of the firm is stated to be at Ratnagiri in Bombay State and Sri R. D. Fernandes is stated to be in charge of that head office. The branch at Bunder, Mangalore, is under the management of the other partner Sri A. M. Fernandes. There have been misunderstandings between the two partners. It is stated by A. M. Fernandes that he ceased to be a partner of the firm with effect from 1st October, 1951.

4. Inasmuch as the dealers failed to produce their accounts for check, the Deputy Commercial Tax Officer issued a rule 9 notice calling upon them to show cause why they should not be assessed to tax on a turnover of Rs. 2, 23, 651-8-0 for 1950-51 to the b