PUBLIC PROSECUTOR Vs. HINDUSTAN MOTORS LIMITED

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 S. 3 of the Andhra Pradesh Motor Vehicles Taxation Act of 1963 read with Ss. 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:-- "The Government, by notification from time to time, direct that a tax shall be levied on every motor vehicle used or kept for use in a public place in the State." The learned Magistrate held as follows:--- "In my opinion the said chassis were neither used or kept for use in a public place in the State nor the respondent is liable for prosecution for the alleged contravention of the above section. . ...The chassis are neither used nor kept for use in this State except that they are admittedly passing through this State. Hence the respondent is discharged. . . . . . .

(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.