This is an appeal against an acquittal by the State. The accused was charged before the Sub-Division Magistrate, Tirupattur, under section 15(a) of the Madras General Sales Tax Act, 1939, for failure to submit a return required under rule 11(1) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939.

The accused was a lessee of a reserve forest during the year 1947-48 and be sold firewood to the Civil Supplies Department during that period. The Assistant Commercial Tax Officer called upon the accused to furnish particulars of sales to Civil Supplies Department for the year 1947-48 and the accused replied by Ex. P. 1 that the total amount of firewood supplied was 707 tons and odd and that he was paid after deducting railway freight a sum of Rs. 11,677, It is in respect of this he was prosecuted for not submitting the returned.

The learned Magistrate acquitted the accused on the ground that the prosecution had not proved that the accused has received over Rs. 10,000 during this period. He seems to have thought that this letter Ex. P 1 which is in the nature of a confession ought not to be used by the prosecution or relied upon by it to fill up the gaps as he ca