Examining the record in light of the relevant legal principles, the court below’s finding the Defendants guilty of the violation of the Punishment of Tax Evaders Act and the Local Tax Act among the facts charged in the instant case on the grounds as stated in its reasoning is acceptable.

In so doing, contrary to the allegations in the grounds of appeal, there is no violation of the rules of logic and experience, or the misapprehension of the legal principles on the violation of the Punishment of Tax Evaders Act.

Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.