SELVI SUNDARAM, W/O MEENAKSHI SUNDARAM Vs. STATE

JUDGEMENT

(1.) Petitioner faced prosecution for the offences punishable under Ss.3 and 4 r/w S.12(1)(a) of the Karnataka Motor Vehicles Taxation Act, 1957 ("the Act" for short), in C.C.No.3947/2007, on the file of Metropolitan Magistrate Traffic Court-III, Bangalore. She was found guilty. By a Judgment dated 19.11.2011, the petitioner was convicted for the offence punishable under Ss.3 and 4 r/w S.12(1)(a) of the Act and was sentenced. She was directed to pay tax amount of Rs. 4,63,320/- and penalty of Rs. 46,500/-, in default to undergo simple imprisonment for a period of two months. Crl.A.No.818/2011 filed in the City Civil and Sessions Court, Bangalore, having been found to be devoid of merit, was dismissed by a Judgment dated 7.7.2012. Assailing the said Judgments, this Criminal Revision Petition has been filed by the accused.

(2.) In brief, the prosecution case is that, the accused being the registered owner and possessor of motor vehicle bearing Registration No.KA-02-D-3344, failed to pay the tax of Rs. 4,63,420/- for the period from 1.10.2005 to 31.12.2007, in spite of demand notice issued and thereby committed the offence punishable under Ss.3 and 4 r/w S.12(1)(a) of the Act.

(3.) Accused appeared and denied the accusation.