HASMUKHLAL NANABHAI PANWALA Vs. JITENDRASINGH CHAWLA

JUDGEMENT

(1.) By way of present appeal, filed under Section 378(1) of the Code of Criminal Procedure, 1973, the appellant employee of Surat Nagarpalika has challenged the judgment and order of acquittal dated 27.9.2000 passed by the learned Judicial Magistrate, First Class, Municipal Court, Surat, in Municipal Case No.19 of 1996.

(2.) According to the prosecution case, the respondents are the proprietors of City Motors and running a business of selling of the accessories of the motor vehicles. It is stated in the complaint that the respondent No.2 is the Manager of the respondent No.1 firm and they are importing motor vehicle accessories from the outer limits of the Surat Municipal Corporation. It is also stated that the Octroi Officers of the Corporation had visited the shops of the respondents on 17.7.1995 and asked respondent No.2 to show the receipts and bill filed with respect to the stock of different accessories of the motor vehicles. It is further stated that the respondent No.2 has shown the bills and octroi receipts which were not with respect to the existing goods in the shop and it was found that certain goods were imported without paying the octroi and the said goods were imported from Japan and Italy. It is further stated that the respondent No.2 has also confessed that they have not paid the octroi of the said goods and the officers of the Corporation has prepared a statement and it was found that the respondents have not paid octroi of Rs.7,500/- on the goods of approximately worth Rs.3 lacs. It is further stated that even they have not filled up the declaration form as contemplated under Rule-13(1)(e) and 13(2) and 28(1) and 28(2a) of the Surat Municipal Corporation and has also violated the Standing Order 6 and 7(1) which are punishable under the Standing Order 90 and have also committed an offence under Section 398 of the B.P.M.C.Act.

(3.) Upon service of summons accused appeared before the trial Court and they were supplied copy of complaint. Thereafter, charge at Exhibit 08 and 09 came to be framed and explained to the accused persons, to which the accused persons not pleaded guilty and claimed to be tried.