MUNICIPAL COMMR OF HOWRAH Vs. INDUSTRIAL AGKICOLTURAL CO

JUDGEMENT

(1.) THIS appeal is directed against the order of the learned Sessions Judge, Howrah, allowing the present respondent's appeal by setting aside the order of conviction and sentence passed by. the learned Magistrate.

(2.) THE respondent was prosecuted by the appellant-Municipality (Howrah Municipality) under section 386 (1) of the Calcutta Municipal Act, 1923, as extended to Howrah (hereinafter referred to as the Act) for using a particular premises for storing iron goods for wholesale business without taking a licence under section 386 (1) of the Act for the year 1967 to 1968, that is for the period from 1. 4. 67 to 31. 3. 68. The learned Magistrate after considering the materials on record convicted and sentenced the respondent to pay a fine of Rs. 250/, in default two months' S. I. The Company was represented by its agent Sri V. S. Ramchandra who pleaded not guilty to the charge. It is undisputed that no licence fee under section 386 (1) of the Calcutta Municipal Act was paid for the period in question, that is, for 1967-68. It was held by both the courts viz. the learned Magistrate and, the learned Sessions judge that the premises in question was used as a godown in connection with the wholesale business of the respondent-firm.

(3.) THE learned Sessions Judge allowed the appeal on the only ground that the prosecution case filed on 30. 6. 68 was barred by limitation. His observations with regard to the question of limitation are quoted below:-