Basheer Ahmed Sayeed, J.- In Criminal Revision Cases Nos. 88 and 89 of 1953, the accused have been convicted under section 15(b) of the Madras General Sales Tax Act and each of them has been sentenced to pay a fine of Rs.25, in default to undergo simple imprisonment for fifteen days. The sales tax amounts of Rs. 3,126-4-0 and Rs. 4,000-6-6, respectively, have been directed to be recovered from them as if they were fines. In Criminal Revision Case Nos.90 and 91 of 1953, the accused have been convicted under the same section and each of them sentenced to pay a fine of Rs. 75, in default to undergo simple imprisonment for fifteen days. In addition, the sales-tax amounts due, viz., 3,577-6-0 and Rs.1,522-7-3 respectively, have been directed to be recovered from them as if they were fines.

The facts in each of these cases are the same and accordingly the order of the learned Magistrate in each of these cases is also, in substance, the same. The witnesses examined for the prosecution are also the same and the defence raised before the learned Magistrate in each of the cases was also the same. These revision cases against the said orders of the learned Magistrate have been posted together

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