NANHEY MAL NAROTTAM DAS Vs. REX

JUDGEMENT

(1.) These six criminal revision applications may be disposed of by one common judgment as they raise the same question of law.

(2.) The material facts lie within a short compass. Applications Nos. 18, 22 and 23 are made by Nanhey Mal-Narottom Dass and applications Nos. 19, 20 and 21 by Ram Adhin Mathura Prasad. Both the applicants were convicted under Section 299, U. P. Municipalities Act read with Rule 32, Terminal Tax Rules in force in the Lucknow Municipality. Rule 32 framed by the Government of the United Provinces in exercise of the powers conferred by Section 296, U. P. Municipalities Act, 1916, for the assessment and collection of terminal tax published with notification No. 584/XI-D. T. 81, dated 25th February 1928, as subsequently amended, under the said Act, for the Lucknow Municipality runs as follows:

(3.) The petitioners were convicted by a Judicial Magistrate, 1st class, Lucknow, for infringement of the provisions of Section 299, U. P. Municipalities Act read with Rule 32 (b), Terminal Tax Rules by introducing various quantities of denatured salt within the limits of the Lucknow Municipality during the years 1946 and 1946. Nanhey Mal Narottam Dass was convicted for three such offences; and a fine of Rs. 200 or one month's simple imprisonment in default was imposed upon him for each such offence. Applications Nos. 18, 22 and 23 are made challenging the correctness of those orders. Ram Adhin Mathura Prosad was also convicted on three occasions for similar offences. Applications Nos. 19, 20 and 21 relate to orders convicting him. By the three orders to which these applications relate he was fined Rs. 450 or two months' imprisonment in default, on one occasion; Rs. 100 or 15 days' imprisonment in default, on the second occasion, and Rs. 200, or one month's imprisonment in default, on the third occasion. The petitioners went up in appeal against their convictions before the Sessions Judge of Lucknow. Their appeals were all dismissed; hence they have come up in revision to this Court.