NAGAR MAHAPALIKA, VARANASI Vs. CHAMAN LAL

JUDGEMENT

(1.) These are two connected appeals under Sec. 417, Cr. P. C. filed by Nagar Mahapalika, Varanasi against an order of acquittal recorded by the Assistant Sessions Judge in appeals preferred before him by the accused. Both these appeals arise out of the same case. Appeal No. 1827 of 1961 has been filed against the acquittal of Chaman Lal accused, while appeal No. 1828 of 1961 has been filed against the acquittal of his master Mahadeo Prasad accused.

(2.) The facts giving rise to these appeals, briefly stated are that the appellant Mahadeo Prasad imported 584 Maunds of "bhusa" within the octroi limits of the Municipal Board Varanasi under the Railway Receipts dated 21-1-56, 23-1-56 and 28-1-56. The consignments duly arrived at the Kashi Goods Shed, Benares. The actual deliveries from the Railway were taken by him through the other appellant Chaman Lal, who is the Munim of Mahadeo Prasad appellant, without payment of octroi dues amounting to Rs. 18.25 Np. On 8-2-56, the then Municipal Board sent a notice Ex. K-1 to the accused Mahadeo Prasad demanding payment of the octroi dues but the accused omitted to make the requisite payment. Hence, the Municipal Board filed a complaint against the two accused in the court of the City Magistrate, Varanasi for the infringement of Sec. 155 of the U.P. Municipalities Act and Rule 159 of the Municipal Account Code. It was both proved and admitted that the Kashi Goods Shed was situate within the octroi limits of the Benares Municipal Board.

(3.) The defence of both the accused was that they did not introduce the goods within the octroi limits, that the delivery of goods was taken through the Railway Receipts in question at the Kashi Goods Shed by the accused Mahadeo Prasad through his Munim Chaman Lal accused without payment of octroi dues, inasmuch as the goods had not been introduced by them within the octroi limits of the Benares Municipal Board. Thus both the accused admitted of the delivery of goods on the basis of the Railway Receipts in question through the agency of Chaman Lal Munim. Their plea in short was that the goods having already arrived at the Kashi Goods Shed situate within the octroi limits of the Municipal Board, Benares the act of their introduction was complete as soon as the goods arrived at the Kashi Goods Shed, as such there was no question of "introducing or attempting to introduce" the said goods once again within the octroi limits of the Municipal Board. Under the circumstances the accused were not liable to pay any octroi dues in respect thereof, inasmuch as they only removed the goods from one part of the octroi limits to another part of such limits. The learned Assistant Sessions Judge accepted the defence argument and held that none of the two accused was guilty either under Sec. 155 of the U.P. Municipalities Act or Rule 159 of the Municipal Account Code.