ABDUL SAMAD KHAN Vs. REX

JUDGEMENT

(1.) THIS is a revision against the order of the learned Sessions Judge of Bulandshahr affirming a conviction and sentence under Section 7 of the U.P. Sales of Motor Spirit Taxation Act of 1939 (Act No. 1 of 1939), by a Magistrate of the first class. The facts which have given rise to this application in revision may be stated shortly :-

(2.) THE applicant, Abdul Samad Khan, is admittedly the servant of a rich merchant, Haji Mohammad Ashfaq, who has his Head Office at Delhi. Haji Mohammad Ashfaq had a large petrol business, both at Bulandshahr and at Delhi. The applicant, Abdul Samad Khan, was the salesman of his petrol shop at Bulandshahr. Haji Mohammad Ashfaq held a registration certificate in the name of Haji Mohammad Ashfaq and Co. as required by the U.P. Sales of Motor Spirit Taxation Act of 1939 for carrying on the business of a retail dealer in respect of this commodity. The certificate was for a period of one year. It was to expire on 31st March, 1946. Soon after the expiry of the certificate on 10th April, 1946, Haji Mohammad Ashfaq died leaving behind him a son, Mohammad Din, who thereafter became the sole proprietor of the Delhi and Bulandshahr business.

(3.) THE learned Magistrate came to the conclusion that though after the death of Haji Mohammad Ashfaq his son Mohammad Din became the manager of the petrol shop, the business in Bulandshahr was actually being carried on by the person on the spot, namely, Abdul Samad Khan, and that it was he who must therefore be held to have contravened the provisions of Section 7 of Act No. I of 1939.