MANGANESE ORE INDIA LTD Vs. MUNICIPAL COUNCIL KHAPA

JUDGEMENT

(1.) THIS application is filed under section 482 of the Code of Criminal Procedure (for short the Code in which the following reliefs have been sought:

(2.) THE applicant No. 1 is a Government Company which carries on the business of mining of Manganese in the States of Maharashtra and Madhya Pradesh, whereas applicant No. 2 is the Mine Manager. The respondent is the Municipal Council at Khapa. The respondent had filed a complaint under sections 139, 141 read with section 299 of the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965 (for short the Act) against the applicants and it is not disputed that the applicant No. 1 company had imported a machine Hindustan 2021 Loader with Z-bar linkage fitted with 1-53 CUM Rock Bucket, Ashok Leyland ALU 400 Engine, Tyres with weld on Teeth with cabin with Wiper worth Rs. 20,20,750/ -. The said loader machine was imported within the municipal limits on 13-6-1998 and it is alleged in the complaint that there were some negotiations and also correspondence in between the applicants and the respondent regarding payment of octroi duty. Considering the value of the loader machine, the octroi duty of Rs. 80,830/- was sought to be imposed on the applicants, but the latter avoided the payment of octroi and, therefore, a private complaint was instituted before the learned J. M. F. C. on 16-1-1999. It is alleged that the aforesaid loader machine remained at the premises of Gumgaon Mines Khapa till 18-7-1998 and the applicants avoided to pay the octroi on one pretext or the other inspite of the demand of the octroi by demand bill dated 24-8-1998. The octroi was finally demanded on 16-9-1998 but it remained unpaid. It is alleged that the respondent filed the complaint within the period of limitation and the applicant-company has committed the offences punishable under sections 139, 141 and 299 of the Act.

(3.) THE applicants had filed an application (Exhibit 8) before the learned Magistrate seeking dismissal of the complaint on the ground that it is barred by period of limitation as per the provisions of section 468 (2) of the Code. The learned J. M. F. C. after considering the material placed before him and on hearing the arguments of both the learned Counsel dismissed the said application (Exhibit 8 ). It is this order which is sought to be challenged in this application by invoking the inherent powers of this Court.