STATE OF MAHARASHTRA Vs. P A POONAWALLA

JUDGEMENT

(1.) The State of Maharashtra preferred these two appeals against the acquittal of the respondent-accused for the offence under section 16(1) read with section 4(1) of the Bombay Motor Vehicles Tax Act, 1958 (hereinafter for the sake of brevity referred to as "the Act").

(2.) The following facts are not in dispute. The respondent P.A. Poonawalla was the registered owner of motor-car bearing No. BMU 5668. He was in possession and was in use of the vehicle during the period from January 1977 to December 1977 and from January 1978 to June 1978, but he failed to pay the tax in respect of the said vehicle at the commencement of the said two quarters in advance as required by section 4 of the Act. A notice for payment of tax was issued to him. He paid the tax on 21st June, 1978, but he failed to pay the penalty as demanded. He by his letter dated 12th June, 1978 (Ex. A) informed the R.T.O., Bombay, that he sold the vehicle as scrap on 8th June, 1978. As regards he demand for penalty, he informed the R.T.O. that he would pay the same at the rate that might be decided by a Court of law, in case he was not inclined to condone the payment of penalty.

(3.) On 23rd March, 1979 the Inspector of Motor Vehicles, Regional Transport Office, filed two complaints against the respondent for the offence under section 16(1)(a) & (b) read with section 4(1) of the Act. It was alleged in the complaints that the accused, the registered owner of motor-car No. BMU 5668, used or kept for use the vehicle without having paid the motor vehicles tax at Rs. 176/- plus Rs. 176/- equal to Rs. 352/- for the period from January 1977 to December 1977 in advance and in another case tax at Rs. 97/- plus Rs. 97/- equal to Rs. 194/- for the period from January 1978 to June 1978 in advance as required by section 4(1) of the Act. It was further stated in the said complaints that the accused paid taxes dues, on 21st June, 1978. It was alleged that the accused committed an offence under section 16(1)(a) and (b) of the Act in both the cases.