This is an appeal by the State against the acquittal of the respondent by the Sessions Judge of Salem. The respondent was prosecuted four not submitting a return for the year 1948-49. The return ought to have been made by 1st May, 1949, but was not made till 13th October, 1951, They trial court convicted the accused and sentenced him to pay a fine of Rs. 330. In appeal, relying on my judgment in Public Prosecutor v. Kuncham Venkateswarulu the learned Sessions Judge has acquitted the accused. The case in the above decision is for an offence under section 13 read with section 15(h) of the Madras General Sales Tax Act. For a prosecution under section 13 for not maintaining true and correct accounts, a person must be a registered dealer or a person licensed under the Act. In dealing with that case I have referred to section 9 also as that is the section under which every sealer whose turnover is ten thousand rupees or more in a year should submit a return. Under section 8-A of the Act, every dealer whose turnover in any year is not less than seven thousand five hundred rupees shall, and any other dealer may, get himself registered under the Act. There was, therefore, obliga