The accused was charged under two counts for having contravened Section 15(a) and (b) of the Madras General Sales Tax Act. He was convicted for the offence of contravening the provisions of Section 15(a) but acquitted of the charge of contravening the provisions of Section 15(b). The Public Prosecutor has preferred the appeal against the order of acquittal.

The facts are not in dispute and they may be stated briefly. Jacob Nadar and Mylappan were partners of the firm Mylappan and Co. Jacob ceased to be a partner of the firm in December, 1947. The firm was liable to pay sales to the extent of Rs. 3, 953-8-0 for the year 1946-47. Notice demanding the payment of the arrears of tax from the firm was served upon Mylappan on 31st March, 1948. As the amount was not paid in time the Assistant Commercial Tax Officer filed a complaint against Jacob Nadar, the other partner. The question is whether Jacob Nadar, on whom no notice was served is guilty of the offence.

The relevant provisions of the Madras General Sales Tax Act read as follows :-

"2. (b) 'dealer' means any person who carries on the business of buying or selling goods;

Explanation. - A co-operative society, a club, a firm