PUBLIC PROSECUTOR Vs. HINDUSTAN MOTORS LTD

JUDGEMENT

(1.) The Motor Vehicles Inspector, Nalgonda, filed a petty case charge-sheet against Hindustan Motors Ltd., Uttarapara, Hugli District, West Bengal alleging that on 30th October, 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: " The Government, may 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."

(3.) The learned Magistrate held as follows : "In my opinion the said chassis were neither 'used nor kept for use' in a public place in the State nor the respondent is liable for prosecution for the alleged contravention of the above sections....... 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.. .." 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.