THE STATE OF MYSORE vs SHANTA VEERAPPA CHANNA MALLAPPABOMMANAHALLI & ORS.

The Supreme Court held that the respondent's failure to pay sales tax as per the notice under Section 29(1)(d) of the Mysore Sales Tax Act, 1957, constituted a deliberate and willful act, rendering him liable for prosecution. The Court clarified that merely filing an appeal does not suspend the liability to pay tax, and interim relief must be obtained through proper channels as outlined in Section 13(3). The acquittal by the lower courts was overturned, affirming the prosecution's validity under the Act.