PUBLIC PROSECUTOR Vs. SAMPATH KUMAR

JUDGEMENT

(1.) This is an appeal by the State against the acquittal of the respondent in C. C. No. 946 of 1959 on the file of the Sub Magistrate No. 1(J), Tiruchirapalli.

(2.) The Municipal Commissioner, Srirangam Municipality, filed a complaint against the respondent herein for non-payment of house-tax for the years 1951-52, 1952-53 and 1953-54. The complaint was first laid before the court of Bench Magistrates, Srirangam, who took the case on file and issued summons for appearance of the accused. In spite of several summonses and even bailable warrants the appearance of the accused could not be secured. Finally, it is stated, the proceedings were stopped under S. 249 Cri P. C. by the District Magistrate, Tiruchirapalli, in his order, L. Dis. 10667/54 dated 30-11-1954.

(3.) While the case was thus pending, on 16-10-1958, the Municipal Commissioner applied to the court of Bench of Magistrates to reopen the case, apparently because the accused was available. Summons was issued to the accused who, after service, appeared in court. He then raised objections to the trial of the case, the objections involving questions of law. The District Magistrate transferred the case to the file of the Sub Magistrate for the reason that the questions of law involved in the case were such that it should be heard and disposed of by a Stipendiary magistrate.