EMPEROR Vs. NILKANTH BALAJI PATHAK

JUDGEMENT

(1.) THIS is an appeal by the Government of Bombay against the acquittal by the Sessions Judge of Surat of one Nilkanth Balaji Pathak who has been convicted by the City Magistrate of Surat of two offences under the Bombay Prize Competition Tax Act, 1939, and sentenced to pay a fine of Rs. 60 in each case.

(2.) THIS Act, which is Bombay Act XI of 1939, is entitled an Act to regulate and levy a tax on prize competitions in the Province of Bombay. In Section 2(2) of the Act we have a definition : Prize competition includes (a) crossword prize competition, missing words competition, picture prize competition, number prize competition, or any other competition, for which the solution is prepared beforehand by the promoters of the competition or for which the solution is determined by lot; (b) any competition in which prizes are offered for forecasts of the results either of a future event or of a past event the result of which is not yet ascertained or not yet generally known; and (c) any other competition success in which does not depend to a substantial degree upon the exercise of skill, but does not include a prize competition contained in a newspaper or periodical printed and published outside the Province of Bombay.

(3.) IT is common ground that the accused had obtained no license from the Collector under Section 4 . He applied for one but it was refused. IT is alleged therefore that by promoting these schemes without a license he has contravened the provisions of the Act and committed offences punishable under Section 6 . The prosecution relied on the last clause of the definition, i.e. Section 2(2) (c) "any other competition success in which does not depend to a substantial degree upon the exercise of skill."