STATE OF KARNATAKA Vs. BHASKAR AUTO FINANCIER

JUDGEMENT

(1.) This appeal is directed against the judgment dated 24-2-86 passed by the Chief Judicial Magistrate Raichur in C.C. 51/86.

(2.) The respondent was owner in possession of the lorry bearing No MYY 5230, the quarterly tax of which was Rs. 1885/-. He failed to pay the tax for the period from 1-8-84 to 31-10-84 and also for the period from 1-11-84 to 31-1-85 on the dates due. He paid the tax for the said quarters on 17-1-1986. He was prosecuted for having committed an offence punishable under S. 12(1) (a) of the Karnataka Motor Vehicles Taxation Act; 1957 and he pleaded guilty.

(3.) The trial court accepted the plea and convicted him. It sentenced him to pay a fine of Rs. 1885/- which is equal to tax payable for one quarter and directed that the same be set-off in the tax amount already paid by him.