MUNICIPAL BOARD MAINPURI Vs. KANHAIYA LAL

JUDGEMENT

(1.) This appeal raises the question of true interpretation of S. 128 of the U. P. Municipalities Act, 1916, (hereinafter called the Act). 'The facts lie in a small compass and they are not in dispute.

(2.) The State Government issued a notification defining the municipal limits of the town of Mainpuri. Under this notification the goods-shed of the Mainpuri railway station is included within Mainpuri municipal limits. but the rest of the station is excluded therefrom. A motorable road connects the station with the main inhabited area of the town. The Municipality fixed a toll - barrier on this road between the railway goods-shed and the inhabited area of the town. The Mainpuri Electric Supply and General Mills Co. Ltd., Mainpuri, supplies electricity to Mainpuri town. It purchases coal from places outside Mainpuri and receives the same in railway wagons, which are unloaded and kept in the goods-shed, The respondent owns a truck. He was engaged to carry the coal from the goods-shed to the premises of the electric Company, which is inside the town. He loaded his truck with coal at the railway goods shed and was taking the same to the premises of the electric Company, when he was asked to pay toll-tax at the toll-barrier, but he did not pay it. He was prosecuted under Section 299(1) of the Act, read with Rule 1 of the Rules for assessment and collection of toll tax. The respondent denied his liability to pay the tax. The Sub-Divisional Magistrate convicted him under the said Section and directed him to pay a fine of Rs. 67/8/-. On appeal, the learned Sessions Judge, Mainpuri, confirmed the same. In revision, the High Court set aside the conviction and acquitted the accused. The Municipality by special leave has preferred this appeal.

(3.) Learned Counsel for the appellant contends that on a true construction of S. 128 of the Act and the Rules framed thereunder, the respondent was guilty of the offence with which he was charged. As the question raised turns upon the construction of the said provisions, it would be convenient to read the relevant provisions at this stage.