Crl. R.C.Nos.88 to 97, 99 to 105 and 108 of 1952.- These are 18 connected criminal revision cases filed by the State against: the convictions and sentences of the learned Sub-Divisional Magistrate, Fort, Cochin, in C.C. No. 122 of 1951, etc.

The following tabular statement gives the details of these Sales-tax cases from which these revisions are preferred:-

Serial number Crl. R.C. number C.C. number Tax Year of assessment Conviction and sentence

10. 97/52 68/51 Rs. A. P.

896 7 9 1947-48 Rs. 100 fine.

11. 99/52 162/51 346 2 4 1945-46 Rs. 50 fine on admission.

12. 100/52 157/51 1,746 6 0

1,219 14 6

526 7 6 1947-48 Rs. 140, fine balance of tax Rs. 526-7-6 to be paid.

13. 101/52 156/51 1,273 1 8 1946-47 Rs. 130 fine.

14. 102/52 155/51 582 4 0 1945-46 Rs. 60 fine on admission.

15. 103/52 153/51 953 0 0

628 0 0

325 0 0 1947-48 Rs. 70 fine. Balance of tax Rs. 325-0-0 to be paid.

16. 104/52 152/51 1,232 0 8 1946-47 Rs. 120 fine on admission.

17. 105/52 151/51 764 7 4 1945-46 Rs. 80 fine on admission.

18. 108/52 127/51 5,653 2 6 " Rs. 600 fine on admission.

There is no dispute in all these 18 cases about the correct calculation of the turnover adopted by the Deputy Commercial Tax Officer or