STATE OF KARNATAKA Vs. BABU

JUDGEMENT

(1.) These revisions arise out of the orders passed by the JMFC., Harihar, in C.C. Nos. 302/81, 305/81, 369/81, 312/81, 311/81, 310/81, 306/81, 304/81, 303/81, and 307/81, respectively whereby the learned Magistrate convicted the respondents, who were accused in different cases, for contravention of S. 12B(1) punishable under S. 29(1)(g), Karnataka Sales Tax Act, 1957, hereinafter referred to as the Act, and released them on admonition in exercise of the powers conferred under sub-section (3) of S. 360, Criminal P.C.

(2.) Since the question of law raised is common to all of them, they are heard simultaneously and are disposed of by the common order.

(3.) The learned Magistrate has proceeded to convict the accused on their pleading guilty and having regard to the fact that they were all first offenders has thought it proper to release them on admonition.