SITARAM vs STATE OF MADHYA PRADESH

The Supreme Court held that the prosecution of the appellants under Section 24(1)(b) and (g) of the C. P. and Berar Sales Tax Act, 1947, was barred by limitation as per Section 26(2) of the Act, which mandates that no prosecution shall be instituted after three months from the date of the act complained of. The Court clarified that the term 'any person' in Section 26(2) includes the appellants, and both the filing of the return and the production of accounts are acts done under the Act. Consequently, the prosecution was quashed as it was initiated beyond the stipulated time frame.