SK. DILZAN AND ANR. Vs. STATE

JUDGEMENT

(1.) PETITIONER No. 1 is the owner of a bus (ORB 930) and Petitioner No. 2 is the driver. Petitioner No. 1 has been convicted under Section 12(1)(a) of Bihar and Orissa Motor Vehicles Taxation Act, 1930 (Bihar and Orissa Act II of 1930), hereinafter referred to as the Act, and sentenced to pay a fine of Rs. 1000/ -, in default to undergo S.J. for four months. Petitioner No. 2 has been convicted under Section 112 of the Motor Vehicles Act" 1939 and sentenced to pay a fine of Rs. 25/ -. in default to undergo S.I. for ten days.

(2.) MOST of the facts are not disputed in this case. For the 4th quarter of 1964 (October -December) Petitioner No. 1 did not pay the tax in respect of the vehicle. There was no tax token affixed. The matter was detected on 18 -12 -1964. Petitioners took the plea that the tax had been deposited on 5 -12 -1964 and in evidence thereof filed certified copy of the treasury chalan in the appellate Court. Both the Courts below held that the Petitioners were guilty.

(3.) THE section, so far as is relevant, runs thus: Whoever keeps a motor vehicle for use without having paid the tax or additional tax: in respect of such vehicles shall be punishable with fine not exceeding, in the case of the first conviction, one and a half times, and in the case of a second or any subsequent conviction, twice, the amount of the annual tax payable for the motor vehicle in respect of which the offence is committed.