STATE OF GUJARAT Vs. PATEL HARIBHAI BHAYCHANDAS

JUDGEMENT

(1.) This appeal under Section 378 of the code of Criminal Procedure, 1973 ('Code' for short hereinafter) is directed against the order of acquittal passed by the Learned J.M.F.C. Chanasma on 10-2-84, in a Criminal Case No. 43/83.

(2.) The respondent is the original accused, who was charged for the offences punishable under Sections 465, 468, 401, of I.P. Code and also under Sections 3 and 8 read with Sections 16 and 17 of the Gujarat Entertainment Tax Act, 1977 ('Act' for short hereinafter). The case of the prosecution is that accused is the owner of Jai Bajarang Touring Talkies run at village Dhinoj in Chansma Taluka of Mehsana District. On 22-1-82 at about 9.20 p.m. three Entertainment Inspectors namely (i) Mr. B. P. Pandya, (ii) Mr. P. P. Patel, and (3) Mr. D. P. Patel, made surprise raid in the said, Talkies. It was found by them that tickets were not issued for balcony seats. However, three persons were found the balcony Section. Three tickets were found from cinegoers and one ticket was found from the doorkeeper bearing Nos. 3778, 3779, 3780 and 3781. Tickets bearing such numbers had been issued earlier. The said tickets found by the Inspectors had unprinted numbers. The tickets bearing such numbers had been exhausted and issued on or before 21-1-82. Therefore, it was alleged that the accused was indulging in duplicate tickets with a view to avoid Entertainment Tax. In course of the said raid it was also found that in the upper stall 61 persons were sitting and they were without tickets. It was alleged that those persons were allowed to enjoy the entertainment without payment of tax. On the aforesaid grounds a show-cause notice was issued on 3-2-82. It was replied by the accused on 15-2-82. As reply was not found satisfactory a criminal complaint was filed in the Court of Learned J.M.F.C., Chanasma on 9-8-82. The learned Magistrate sent the matter for police enquiry under Section 156(3) of the Code. On investigation police found prima facie that there were some offences were committed by the accused. Therefore, the accused was charge-sheeted and the Court framed the charge at Ex. 8 for the offences punishable under Ss. 465, 468, 401 of I.P. Code and Sections 3 and 7 read with Sections 16 and 17 of the Gujarat Entertainment's Tax Act, to which accused person denied and claimed to be tried.

(3.) On appreciation of the evidence on record the Learned trial Magistrate was pleased to acquit the accused from all the charges against him, and hence, this acquittal appeal by the State under Section 378 of the Code.