The petitioner in these revision petitions, who is the same, was prosecuted in the Court of the Joint Magistrate of Tuticorin for failure to submit the “A” return, as required by rule 11(1) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, an offence punishable under section 15 (a) and (c) of the Madras General Sales Tax Act. The proceedings before the joint Magistrate were summary in nature and except for a tabulated statement no judgment or a reasoned order was pronounced. The petitioner was convicted of the offence complained of and sentenced to pay a fine of Rs. 200, or in default to suffer simple imprisonment for a period of six months. Against this conviction and sentence, Crl. Appeal No. 65 of 1946 was filed by him before the Sessions Judge of Tirunelveli and the learned Judge holding that under section 414, Criminal Procedure Code, no appeal lay from the conviction and sentence of a First Class Magistrate exercising summary powers, rejected the appeal. Against that order of rejection, the petitioner filed Criminal Revision Case No. 1215 of 1946 which came before me on 22nd September, 1947. As the petitioner sought to revise the order of rejectio