S GURNAM SINGH Vs. STATE

JUDGEMENT

(1.) These are three connected applications in revision by S, Gurnam Singh who has been convicted in three cases under Section 155, Municipalities Act and sentenced to pay a fine of Rs. 35/- each in two cases and a sum of Rs. 30/- in another case.

(2.) The allegation of the Municipal Board was that Gurnam Singh owned a truck which bore registered No. USU 166 and that on this truck Gurnam Singh brought into the Municipal limits of Rae Bareli old furniture and bailies which were liable to octroi duty on three different dates, namely, 12th May, 13th May and 22nd May, 1951, without paying the necessary duty. The case of the Municipal Board further was that the driver of the truck was attempted to be stopped at the octroi barrier for the collection of duty but he told the person in charge that the necessary duty would be paid by Gurnam Singh, later, and on this assurance the person in charge of the octroi barrier let the truck with the goods pass.

(3.) The defence of Gurnam Singh was that he did not bring into the Municipal limits goods chargeable with octroi duty on the dates on which he was alleged to have brought them. The defence version was disbelieved by both the Courts below who found that the truck did bring on the three dates articles belonging to Gurnam Singh from Fursatganj Aerodrome where Gurnam Singh had admittedly purchased a large stock of old furniture and bailies.