STATE OF KARNATAKA Vs. BOODI REDDAPPA

JUDGEMENT

(1.) These two appeals are filed by the State against the orders of acquital passed by the First Class Magistrate at Gangavathi, in CCs.639 & 640 of 1973, acquitting the respondent who is the same in both the appeals, of an offence under S.12(l) (a) of the Karnataka Motor Vehicles Taxation Act, 1957 (hereinafter referred to as the Taxation Act').

(2.) In both the cases, the respondent had been charge-sheeted for having not paid the motor vehicle's tax in regard to his goods vehicle, bearing registration No.MYU 3794 for different periods. The contention of the respondent was that he had not at all, during the concerned periods, used the said vehicle on road and that he had put it up on jacks near the society building, and therefore, he was not liable to pay any tax for the said periods. The evidence adduced on behalf of the prosecution established that the respondent waa a registered owner of the said vehicle and the Registration Certificate was in his favour. There was no Certificate of Fitness issued to him during the two periods in question. The prosecution did not establish by producing any evidence that the respondent had, as a matter of fact, actually used the vehicle on road at any time during the two periods concerned in the two cases. On the other hand, the evidence adduced showed that the respondent had in fact, not at all used the vehicle on road at any time during the two periods.

(3.) The prosecution contended before the learned Magistrate that the Registration Certificate of the vehicle was in favour of the respondent and that it had not been either surrendered or cancelled. Therefore, Explanation to S.3 of the Taxation Act was attracted and as such, the respondent was liable to pay the tax as demanded by the motor vehicles authorities. The learned Magistrate held that the said Explanation was not applicable and acquitted the respondent.