( 1 ) THESE are two appeals by the Government against the acquittal of the respondent Autar krishna who was prosecuted for an offence punishable under Section 14 (b), U. P. Sales Tax Act on two different counts. For two years in succession the respondent was assessed to Sales Tax and notices of the assessment were served on him demanding payment of the amounts assessed within 16 days in both the years, These demands were in accordance with Section 8, U. P. Sales tax Act. The respondent did not make payments within the time allowed. Later on, notices were served on him to show cause why he should not be prosecuted for committing the offence punishable under Section 14 (b), U. P. Sales Tax Act. No adequate cause having been shown, complaints were filed in court. In the trial Court, evidence was led to show that the respondent had been assessed in both the years and had not paid the amounts of tax due within the time allowed to him under Section 8, U. P. Sales Tax Act. In spite of these findings, the learned Magistrate, who tried the cases, acquitted the respondent after expressing the view that the offence would be complete only when the respondent had failed to pay t