PUBLIC PROSECUTOR Vs. HINDUSTAN MOTORS LTD.

JUDGEMENT

(1.) The Motor Vehicles Inspector, Nalgonda, filed a petty case charge-sheet against Hindustan Motors Ltd., Uttara Para, Hugli district, West Bengal, alleging that on 30-10-1965 near Korlapad on the National Highway No. 9, he (the Motor Vehicles Inspector) had found eleven chassis being taken along the public road without having paid any tax on any of the chassis and that, therefore, the accused committed an offence under Section 3 of the Andhra Pradesh Motor Vehicles Taxation Act of 1963 read with Sections 4 and 11 of the said Act.

(2.) It was admitted by the accused that the eleven chassis were taken without bodies on the public road towards Madras without payment of tax in Andhra Pradesh State. But it was pleaded that the chassis were taken to Madras for purpose of building bodies and for ultimate sale thereafter. Section 3 of the Andhra Pradesh Motor Vehicles Taxation Act of 1963 runs as follows:-

(3.) The learned Public Prosecutor treated the judgment of the learned Magistrate as judgment of acquittal though the learned Magistrate stated that he discharged the accused. The learned Public Prosecutor accordingly filed this appeal against the acquittal.