EMPEROR Vs. K P K SHETTY

JUDGEMENT

(1.) THIS revision application raises a short point under the Bombay Motor Vehicles Tax Act, 1935, and the rules made thereunder.

(2.) THE applicant is the manager of the Regional Motors, Ltd., who are the managing agents of the Nasik Motor Service Union, Ltd., and that company owns a particular car. THE accused was prosecuted for not having displayed on that car the requisite disc or token, and the question is whether in law the applicant as a mere manager of the) managing agents is liable for the non-display of the token.

(3.) WE, therefore, think that the application must be allowed, the conviction set aside, and the fine repaid.