W G SOMALWAR Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THE applicant Shri W. G. Somalwar. advocate, was convicted and sentenced to pay fine of Rs. 150-0-0 under Section 16 of the Central Provinces and Berar Motor Vehicle Taxation Act, 1947; and his application for revision of that order was dismissed by the Sessions Judge, Nagpur. He has now come up in, revision to this Court.

(2.) THE applicant, who was the registered owner of motor vehicle No. C. P. H. 121, did not pay the Rs. 35-0-0 due on account of tax for the period 1st July 1949 to 31st December 1949 nor comply with the proviso to Section 3 (2) of the Act which runs as follows: The tax leviable under Sub-section (1) shall be paid by the owner of the motor vehicle used or kept for use-

(3.) HIS case was that the car was not in use during the period in question, because it was undergoing extensive repairs in the workshop of C. M. Kinkhede (D. W. 1) and was not returned to him before January 1950. He also claimed that be had not given the notice referred to in the aforesaid proviso, as he did not consider that it was necessary.