This is an appeal by the State against the acquittal of the respondent by the Additional First Class Magistrate of Kakinada. The respondent was charged for an offence under Section 13 read with Section 15(h) of the Madras General Sales Tax Act.

The accused is having a rice shop and a visit was made by the Assistant Commercial Tax Officer on 17th May, 1949. There he found one Badam Anjaneyalu sitting in the shop and he saw something underneath the gunny bag on which the said Anjaneyalu was sitting. When he was asked about it, Anjaneyalu picked up the book and tried to run away with it. But he was soon caught hold of and one B. Venkatachalam took the book from Anjaneyalu and gave it to the witness. This is Ex. P.3. It appears to be an account book, and according to the evidence, it is in the handwriting of D.W. 1 the clerk of the accused. This was compared with the regular accounts maintained by the accused and submitted to the Commercial Tax Officer for purpose of assessment. All the entries found in the regular account books were found in this and there were some more entries in this book Ex. P. 3 for which there was no corresponding entry in the original accounts which