HINDOJI KASTURICHAND AND ANR. Vs. STATE OF ANDHRA

JUDGEMENT

(1.) THE petitioners have been convicted under Rule 29(1) read with Rule 53 of the rules framed under the Madras Entertainments Tax Act, 1939 and sentenced to a fine of Rs. 45/ -. Petitioner 1 is the proprietor and petitioner 2 is the manager of Mahavir Talkies at Tirupati. The case against them is this:

(2.) ON the night of 24 -3 -1954 the Deputy Commercial Tax Officer (P. W. 5), Assistant Commercial Tax Officer (P. W. 2) along with P. W. 1 and a clerk and peon of P. W. l's Office visited the cinema house to check it when the second show was on. They entered the floor section of the auditorium and on inspection found about 39 persons without tickets, This has formed the basis of the charge under the rules mentioned above.

(3.) ALTERNATIVELY , it was contended that the Additional First Class Magistrate had no jurisdiction to entertain the complaint as the offence is one punishable with fine and could therefore be tried by any Second Class Magistrate. According to him, every criminal case should be first filed in the lowest Court of competent jurisdiction and in this case it is the 2nd class Magistrate of Tirupati that could only take cognizance of this case.