STATE OF KARNATAKA Vs. BOHRA DALICHAND

JUDGEMENT

(1.) These appeals by the State arise out of the common judgment passed by the Chief Judicial Megistrate, Raichur on 6-2-86 in C.C. Nos. 209/85, 208/85, 211/85, 213/85, 212/85, 214/85, 215/85 and 30/86 respectively.

(2.) The respondent in Crl. Appeal Nos. 428 and 438 of 1986 is one and the same, Sri. Bohra Dalichand. The undisputed fact is he was the owner in possession of goods vehicle No. MYR 5087. Quarterly tax amounting to Rs. 1430/- for each quarter was liable to be paid in respect of the said vehicle. He did not pay the quarterly tax for the period from 1-5-1985 to 31-7-1985 (C.C 208/85) on 15-5-1985 but paid the same on 31-8-1985. In regard to the period from 1 8 1985 to 31-10-1985 he did not pay the quarterly tax on or before 158-1985 but paid the same on 30-1-1985 (C.C. 209/85).

(3.) The prosecution contended that he had committed an offence punishable under S. 12(1) (a) of the Karnataka Motor Vehicles Taxation Act, 1957 (hereinafter referred to as 'the Act'). He pleaded guilty.