M K PARAMESWARAN NAIR Vs. SUB MAGISTRATE KOOTHATTUKULAM

JUDGEMENT

(1.) THE petitioner was found guilty of offences under S. 4 (1) (d) of the T-C Vehicles Taxation Act, 1950, and sentenced under S. 8 of that act in C. C. Nos. 3, 4, 5, 9 and 10 of 1954 and C. C. No. 170 of 1955 by the 1st respondent, the Sub-Magistrate, of Koothattukulam. Exts.A to F of the 14th September 1956 are the judgments delivered in those cases.

(2.) S. 4 (1) (d) provides: "no motor vehicle shall be used on any public road in the State at any time after the issue of a notification under sub-section (1) of S. 3, unless a license permitting such use during such time has been obtained under clause (a) or clause (c) and S. 8: If the tax due in respect of any vehicle has not been paid, the registered owner or the person having possession or control thereof shall be punishable with fine which may extend to fifty rupees; and the amount of the tax due by him in respect of such vehicle for the quarter or quarters or half-year or year concerned shall also be recovered as if it were a fine. " What the Sub-Magistrate did was to fine the petitioner Rs. 5/ in each of the cases mentioned above and also direct the recovery of the amount of the tax due from the petitioner as if it were a fine.

(3.) THE second contention is that the convictions entered and the sentences given in the judgments Exts. A to F violate the provisions of a Central enactment, that is, of the Indian Companies act, 1913. I am unable to see any such violation. THE petitioner is the registered owner of the motor vehicles concerned and under S. 8 of the T-C. Vehicles Taxation Act, 1950, the registered owner ran certainly be made liable for the failure to pay the taxes.