STATE OF KERALA vs MATHEW ( M. M. ) AND ANR.

The Supreme Court upheld the convictions under Sections 46(1)(a) and 46(1)(c) of the Kerala General Sales Tax Act, 1963, for submitting untrue returns and failing to keep true accounts. The Court emphasized that evidence from public servants should be presumed honest unless proven otherwise, rejecting the notion that conflicting accounts automatically imply innocence. The Court dismissed the appeals, affirming the lower court's findings on the basis of the intrinsic worth of the evidence presented.