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PETITIONER: STATE OF KERALA AND OTHERS.
Vs.
RESPONDENT: C. M. FRANCIS & CO.
DATE OF JUDGMENT: 12/12/1960
BENCH: HIDAYATULLAH, M. BENCH: HIDAYATULLAH, M. KAPUR, J.L. SHAH, J.C.
CITATION: 1961 AIR 617 1961 SCR (3) 181 CITATOR INFO : R 1961 SC 619 (28) RF 1967 SC 295 (60) RF 1979 SC1588 (14)
ACT: Sales Tax-Recovery of-Remedies open to the authorities-Code of Criminal Procedure, 1898 (V of 1898, s. 386(1)(b)-Travan- core Cochin General Sales Tax Act (XI Of 1125 Malayalam Era), ss. 13 and 19.
HEADNOTE: The respondents were assessed to sales tax under the Travancore Cochin General Sales Tax Act and proceedings were started against them under s. 13 of the Act for the recovery of the arrears of Sales Tax as if they were arrears of land revenue. The proceedings were not fruitful. Thereafter a prosecution under s. 19 of the Act was instituted against the partners who pleaded guilty and the magistrate issued warrants under s. 386(1)(b) of the Code of Criminal Procedure to the Collector of the District for the recovery of the arrears of sales tax as if they were a fine imposed by that court. The authorities again started proceedings under S. 13 of the Act read with Travancore Cochin Revenue Recovery Act, 1951, and certain properties were attached. The respondents urged that in as much as they were prosecuted under...