STATE OF KARNATAKA Vs. LAXMINARAYANA MADYASTHA

JUDGEMENT

(1.) The Chief Judicial Magistrate First Class, III Court, Managalore convicted the accused and sentenced him for an offence under Section 12(l)(a) of the Karnataka Motor Vehicles Taxation Act ('the Act' in short) for non-payment of tax for certain periods. Against the conviction and sentence passed by the learned Magistrate, three separate appeals were preferred. The learned Sessions Judge passed a common order setting aside the conviction and sentence. It is this order of acquittal passed by the Sessions Judge that is under challenge in these appeals.

(2.) The short question that arises in these appeals is:"Whether the accused person is liable to pay tax for the period mentioned in all these three cases?"

(3.) The learned Magistrate took the view in para-6 of his order that the accused has paid tax on 11-4-1979. Therefore, it is sufficient to hold that the accused was in actual possession of the vehicle. It is here the learned Magistrate has gone wrong. It is not the possession that fixes liability to pay the tax. Whether the vehicle was put to use on road and whether the vehicle had the fitness certificate are circumstances which require consideration.