Subject : Sales TaxCriminal Acts : Madras General Sales Tax Act, 1939 - Sections 15 and 16A; Constitution of India - Articles 21 and 226; Code of Criminal Procedure (CrPC) , 1898 - Sections 256; Madras General Sales Tax (Amendment) Act, 1956 - Sections 1, 3 and 114; Madras General Clauses Act, 1891 - Sections 3, 4, 5 and 8 Year : 1957-07-30 Court : Kerala