STATE OF KERALA Vs. GEORGE JOHN

JUDGEMENT

(1.) This reference under S.438 Crl. P.C., is by the learned Sessions Judge of Quilon recommending that the conviction entered against the accused by the court of the Honorary First Class Bench Magistrate, Quilon be quashed. The accused owns a cycle rickshaw. The case against him was that he defaulted to pay the tax for the years 1959-60; 60-61; and 61-62 under the Travancore Cochin Vehicles Taxation Act, 1950 (shortly stated the Act). Accused denied having a cycle rickshaw, but on the evidence the contention was negatived and this finding is not challenged.

(2.) S.8 of the Act is the penal section and it reads:

(3.) The simple question for decision here is whether cycle rickshaw would come within the term Rickshaw so as to be entitled to exemption. Rickshaws and cycle rickshaws are not defined in the Act.