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1952 Supreme(Mad) 253

V.RAMASWAMY
Public Prosecutor – Appellant
Versus
K. C. Ayyappan Pillai and Others – Respondent


Advocates Appeared:V. T. Rangaswami Aiyangar, G. Vasanta Pai, T. Krishna Rao, Ramaprasada Rao For John, Row, Advocates.

Judgment :-

Crl. R. Cases Nos. 88 to 97, 99 to 105 and 108 of 1952. - These are 18 connected criminal revision cases filed by the State against the convictions and sentences of the learned Sub-Divisional Magistrate, Fort Cochin, in C.C. No. 122 of 1951 etc.

The following tabular statement gives the details of the Sales Tax Cases from which these revisions are preferred :-

Sl. No. Crl. R.C. No. C.C. No. Tax Rs. A. P.

1 88/52 122/51 579 5 10

2 89/52 107/51 501 6 0

3 90/52 104/51 931 13 4

4 91/52 98/51 144 0 0

5 92/52 96/51 367 4 0

6 93/52 92/51 1, 750 0 0

7 94/52 90/51 1, 612 12 2

8 95/52 84/51 2, 639 13 6

9 96/52 72/51 1, 507 14 5

679 14 8

827 15 9

10 97/52 68/51 896 7 9

11 99/52 162/51 346 2 4

12 100/52 157/51 1, 746 6 0

1, 219 14 6

526 7 6

13 101/52 156/51 1, 273 1 8

14 102/52 155/51 582 4 0

15 103/52 153/51 953 0 0

628 0 0

325 0 0

16 104/52 152/51 1, 232 0 8

17 105/52 151/51 764 7 4 18 108/52 127/51 5, 653 2 6

Year of assessment. Conviction and sentence.

1946 - 47 Rs. 200 fine

1945 - 46 Rs. 50 fine on admission

" Rs. 300 fine

" Rs. 30 fine on admission

" Rs. 100 fine

1946 - 47 Rs. 150 fine

" Rs. 400 fine

" Rs. 300 fine

1947 - 48 Rs. 80 fine, balance of tax Rs. 827-15-9 directed to be paid.

1947 - 48 Rs. 100 fine

194












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