STATE OF KARNATAKA Vs. R SAMPANGIRAMAIAH

JUDGEMENT

(1.) These two appeals are filed by the State against the orders of.acquittal. passed by ths Judicial Magistrate 1 Class (1 Court), Bangalore, City is CC.Nos.55 of 1973 and 54 of 1973 respectively acquitting the respondent, who was the accused in both the cases, of-the, ottence punishable, under 8.12(1) (a) of the Mysore, Motor Vehicles Taxation Act (hereinafter referred to as the Act). We consider it appropriate to pass a common judgment as the point involved in these two appeals is the same.

(2.) The: accused is the registered owner of vehicles bearing Nos.MYA 162 and MY A 252. The quarterly tax of these two vehcles was due by 15-10-1971 in regard to the quarter ending 31-10-1971. The accused paid the concerned tax on 5-11-1971 instead of 15-10-1971. The prosecution has therefore;, contended that the accused had committed an offence punishable under S.12(1) (a) of the Act-

(3.) The learned Magistrate has, on the basis of the material produced before him, found that the concerned transport authority had taken action against the accused to levy penalty by way of composition and that the accused took up the matter with the Mysore Revenue Appellate Tribunal and secured a stay order in regard to the levy of penalty. He, in view of these facts, concluded that under S.12(2) of the Act, the accused is deemed to be acquitted. He, has observed that the prosecution instituted against the accused was nothing but harassment of the accused in view of penalty- recovery proceedings initiated against him already.