STATE OF MAHARASHTRA Vs. INDERJIT KOUR

JUDGEMENT

(1.) This an appeal filed by the State for enhancement of the fine imposed on the accused by the special Judicial Magistrate' First Class (Railways) Aurangabad, for the offence under seciion 16 of the Bombay Motor Vehicle Tax Act, 1958, (hereinafter referred to as the sa id Act.) The Accused was 'prosecuted for the offence under section. 16 of the said Act for having failed to pay advance tax for tire period 1-4-1971 to30-9-71 amounting-to Rs.88/ for the motor car which was in her posssession and use. The accused pleaded guilty to the charge and the learned Magistrate sentenced her to pay a fine of Rs, 15/- and in default S I for one week, This being contrary to the minium fine prescribed under section 16 of the said Act, the State has preferred the present appeal. The only dispute raised on behalf of the respondent accused is that the appeal filed by the State is beyond time by 57 days. I am unable to accept this contention. The order passed by the learned Mcgistrate is dated 28-1-75 The State made an application for a certified copy of the said order on 4-2-1975 and the copy was ready for delivery on 19-3-1975 The State received the same on 20-3-1975 Thereafter the, proposal was forwarded to the District Magistrate on 8-4-1975 for preparing the appeal against the said order. It appears that the District Magistrate forwarded the said proposal to Govt. & the Govt. by its resolution dated 9-6-1975 gave sanction to prefer the appeal. Thereafter the State preferred the present appeal on 8-7-1975 If, therefore, we exclude the period between the date on which the proposal was sent to the District Magistrate till the date the Goverment passed the resolution, then the appeal is within time by no less than six days, There is, therefore, ho substance in the contention advanced on behalf of the respondent accused that there is delay of 57 days. The delay if any, in the circumstances has been satisfactorily explained,

(2.) There was no argument advanced against the appeal on merits. Since the minimum fine imposed under section 16 of the said Act for failure to pay tax for each" quarter is the sum equivalent to the quarterly, tax payable in respect of the vehicle and since admittedly the quarterly tax for the said vehicle is Rs. 44/-and and the accused had failed to pay tax for two quarters, the minimum fine that the accused is liable to pay is Rs, 88/- .

(3.) I therefore, allow the appeal, confirm the order of conviction of the accused and modify the order of sentence passed by the learned Magistrate and direct the accused to pay a fine Rs. 88/- and in default to undergo S. I. for one week. Since the accused has already paid fine of Rs. 15/-imposed by the learned Migistrate, on the same day i. e. 28-1-1975, the accused should pay only the balance of Rs. 73/- within two weeks from to-day.