Supreme Court · 1960 INSC 260 · Decided 12 December 1960
State of Kerala and OTHERS. v. C. M. Francis & CO.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 260 · [1961] 3 S.C.R. 181
- Case number
- CIVIL APPEAL No. 279/1959
- Decided
- 12 December 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- CrPC Section 386(1)(h), 386; CPC; Constitution Article 226
Headnote
SUPREME COURT REPORTS 181 STATE OF KERALA AND OTHERS. v. C. M. FRANCIS & CO. (J. L. KAPUR, M. HIDAYATULLAH and J. c. SHAH, JJ.) Sales Tax-Recovery of-Remedies open to the authorities­ Code of Criminal Procedure, 1898 (V of 1898, s. 386(r)(b)-Travan­ core Cochin General Sales Tax Act 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 plead­ ed guilty and the magistrate issued warrants under s. 386(1)(h) of the
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