The petitioners who had defaulted payment of a sum of Rs. 2,302-1-6 due from them as sales-tax were prosecuted before the Sub-Divisional Magistrate, Alleppey, under sections 13 and 19(b) of the Travancore-Cochin General Sales Tax Act (XI of 1125). They were convicted and sentenced to pay a fine of Rs. 25 each and in default of payment to undergo simple imprisonment for 10 days. They were also directed by the judgment to pay the arrears of tax and in default, to undergo simple imprisonment for a further term of three months. This criminal revision petition is directed against the latter part of sentence.

The point urged in revision is that the Magistrate had no jurisdiction to direct payment of the arrears and to impose a sentence of imprisonment in default of such payment. Section 19 reads as follows:

“Offences and Penalties.-Any person who,

(a) wilfully submits an untrue return or fails to submit a return as required by the provisions of this Act or of the rules made thereunder, or

(b) fails to pay within the time allowed, any tax assessed on him, or any fee due from him under this Act, or

(c) prevents or obstructs inspection or entry by any officer authorised under section 17