Ramaswami, J., before whom the appeal came on for hearing made the following

Order of Reference: — The point for determination in this appeal is whether section 16-A of the Madras General Sales Tax Act is ultra vires and the liability to pay the assessment levied can be challenged in the Criminal Court. If the answer is in the affirmative, then this appeal should be dismissed and if the answer is in the negative it has got to be allowed.

Section 16-A was inserted by the Madras Amendment Act XXV of 1947 and is designed to render nugatory the line of decisions given prior to the amendment to the effect that the jurisdiction of the Court to go into the validity of the assessment was not taken away. Prior to the enactment of this provision in 1947, which was brought into force on 1st January, 1948, this Court laid down in several decisions that the burden is upon the prosecution to establish affirmatively that the accused was liable to pay tax and that he failed to pay it: Ramaswami Ayyangar v. The Sivakasi Municipality1, Public Prosecutor v. Khader Khan2, In re Appa Rao3, and Venganna, In re4. See per contra Narasingamuthu Chettiar, In re5. On account of the fact as pointed out by Sunda

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