STATE Vs. K MANDIRAM PILLAI

JUDGEMENT

(1.) The question that arises for decision in this reference made by the learned Sessions Judge of Trivandrum is whether on a conviction under S.8 of the Travancore - Cochin Vehicles Taxation Act, 1950, (Act XIV of 1950) it is competent to the trial court to remit any portion of the tax on the ground that the vehicle had not used the public road for the whole of the quarter in respect of which tax was due. In C.C. No. 462 of 1951, the learned Second Additional Second Class Magistrate, Trivandrum, found the owner of lorry M.S.T.R. 3955 to have been guilty of putting the vehicle on the public road on 18.7.1950 and on 2.9.1950 without paying the tax due in respect of the third quarter of 1950. While imposing a fine of Rs. 25 on the accused for such contravention of the law, the court ordered that the proportionate tax for two months shall also be recovered from him. S.8 (Act XIV of 1950) reads:

(2.) The learned Judges point of view that the Magistrate should have directed the realisation of the tax for the entire quarter is therefore right. We cannot however agree with him that the case should be remitted back to the Magistrate to make the direction to recover from the accused the tax for the whole quarter, namely, Rs. 360, in place of the amount of Rs. 288 already directed to be recovered. Under the revisional powers vested in us under S.439, Criminal Procedure Code, it is competent for us here to direct the whole tax to be recovered. We order accordingly.