These two petitions filed by accused No. 2 arise in the following circumstances: Accused No. 2 and five others in Criminal Case No. 996 of 1961 are partners of a firm known as “Annappa Sabarad and Annappa Kologi” doing business at Bijapur.

Dealing firstly with Criminal Revision Petition No. 436 of 1962, I will state the facts relevant for the purpose. The firm was assessed finally for sales tax for the period between 24th October, 1957 to nth November, 1958. The order of assessment was made on the 17th of March, 1959. A notice of demand was issued to the dealer viz., the firm, on 27th March, 1959, calling upon it to pay the tax and penalty by the 16th of April, 1959. It appears that this notice was received by the present petitioner (accused No. 2) and two other partners. The assessee having failed to pay the assessment, criminal proceedings were started against the six partners of the firm under section 29(1)(d) of the Mysore Sales Tax Act. All the accused pleaded not guilty to the charge. The learned Judicial Magistrate, First Class, II Court, Bijapur held all the accused guilty of the offence under section 29(1)(d) of the Mysore Sales Tax Act and sentenced each one of the