This is an appeal by the State against the acquittal of the respondent by the District Magistrate of Ramanathapuram under the following circumstances.

The respondent was prosecuted in C.C. No. 90 of 1955 on the file of the Additional First Class Magistrate, Devakottai, for an offence under section 14 (c) of the Madras Entertainments Tax Act, 1939, in that he showed reduced income falsely to escape Entertainments Tax in respect of a theatre managed by him. After the prosecution evidence was over and after the accused was questioned under section 342 of the Criminal Procedure Code, it appeared to the prosecution that there were other partners in addition to the respondent herein. The Assistant Public Prosecutor II, thereupon filed a memo, stating that a fresh charge-sheet will be filed against the accused and two other partners on the same facts and, therefore, the proceedings should be stayed under section 249 of the Criminal Procedure Code. As the case was triable as a summons case, a complaint was filed against the three persons, that is, against the present respondent and his two other partners on the basis that they are all partners of the same firm and the cases were num