NISARHUSEIN GULAMRASUL SHAIKH Vs. JAGDAMBA SILK MILLS

JUDGEMENT

(1.) This is an appeal preferred by the appellant-original complainant who was working in the Octroi Department of Surat Municipal Corporation under Section 378(3) of the Criminal Procedure Code, 1973 against the judgment and order of acquittal dated 8.12.2004 recorded by the learned Additional Sessions Judge, 8th Fast Track Court, Surat in Criminal Appeal No.50 of 2000 whereby the learned Additional Sessions Judge set aside the order passed by the learned Judicial Magistrate First Class, Municipal Court, Surat in Municipal Case No.4601/95 to 4621/95 dated 16.11.2000 and acquitted the respondents-accused, of the charges for the offences punishable under Rule 28(1) and 28(2)(A) for the breach of Rule 13(1)(e) and 13(2) of the Surat Municipal Octroi Rules and Section 398 of the BPMC Act.

(2.) Brief facts of the case are that the complainant was working in the Octroi Department, Surat Municipal Corporation and he was vested with the powers to lodge complaint and to file the cases before the court. That as per complaint of the complainant, accused no.1 is partnership firm and accused nos.2 to 5 are partners of the firm. While undertaking inspection on 6/2/1995, at that time, it was noticed that the respondents-accused imported yarn in the year 1993-94 and 1994-95 without paying any octroi over which and by way of entering into for about 21 such transactions evaded octroi of Rs. 70,906.61 paisa. Accordingly, complainant registered 21 different cases against respondents. In pursuance of the complaint, the summons were issued against the respondents-accused and respondents-accused appeared before the learned Judicial Magistrate in pursuance of the summons.

(3.) Upon hearing the parties to the proceedings, the learned Judicial Magistrate First Class, Municipal Court, Surat, vide order dated 16.11.2000 passed in Municipal Case No.4601 of 1995 to 4621 of 1995 held the respondents-accused guilty and imposed fine of Rs. 3,57,033/-