SHAMSUNDAR VASUDEV KAMAT Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) This revision petition is filed under sec. 397 and 401 of the Code of Criminal Procedure, 1973, challenging the judgment of conviction and order of sentence passed by JMFC, II Court, Belagavi, in C.C.No.886/2004 and confirmed in Crl.A.No.76/2010, by the II Addl. Sessions Judge, Belagavi, pertaining to the offences punishable under sec. 3(1), 4(1) and 12(1)(A) of the Karnataka Motor Vehicle Taxation Act, 1957.

(2.) The brief factual matrix leading to the case are that the accused-revision petitioner was registered owner of the vehicle bearing registration No.KA-22/A-3222 and he has failed to pay tax for a period from 1/2/2002 to 31/8/2004 in spite of issuance of number of demand notices. Hence it is alleged that he was required to pay tax of Rs.88,900.00 under sec. 3(1) and 4(1) of the Karnataka Motor Vehicle Taxation Act and thereby he was prosecuted.

(3.) After submission of the charge sheet, summons have been issued to the accused and he has appeared and was enlarged on bail. He was furnished with the prosecution papers. The accusation was read over and explained to him and he pleaded not guilty. Thereafter the complainant RTO was examined as PW.1 and exhibits P.1 to P.5 were marked.