NABIN CHANDRA BAROOAH Vs. THE STATE AND ANR.

JUDGEMENT

(1.) THE petitioner complains that he had been illegally convicted of the offences under Sections 34A, 38(4) and 38(9) of the Assam Sales Tax Act, 1947 as amended by the 1964 Amendment Act (hereinafter called 'the Act').

(2.) SECTION 38(4) of the Act lays down that whoever not being a registered dealer, falsely represents, when purchasing goods, that he is a registered dealer, shall, on conviction before a Magistrate and in addition to any tax or penalty or both that may be due from him, be punishable with imprisonment which may extend to six mouths or with fine not exceeding one thousand rupees or with both. Section 38(9) deals with evading the payment of tax and says that whoever fraudulently or wilfully evades the payment of any tax due under the Act, or conceals his liability to such tax on conviction is liable to a similar punishment.

(3.) THE contention of the petitioner is that he is not liable to any punishment under the sections, as during the period his actions were covered by the registration certificate issued in his favour by the Department, so that when he dealt with third persons in purchasing goods, he was acting as a registered dealer by virtue of the certificate which was issued in his favour and which was current at the time, He was thus entitled to act as if in fact it was in force, the registration of the firm having been cancelled as late as 11.8.61, although with retrospective effect.