KRISHI UPAJ MANDI SAMITI Vs. NARAYAN TIMBER MERCHANT

JUDGEMENT

(1.) - The appellant, Krishi Upaj Mandi Samiti, is aggrieved by the judgment dated 06.04.2010 passed by the Judicial Magistrate (First Class), Nagaur, whereby the learned Magistrate has acquitted the accused respondent, M/s. Narayan Timber Merchant of offences under Sections 28(1), 28(2) and 28(3) of the Rajasthan Agricultural Produce Market Act, 1961.

(2.) Briefly, the facts of the case are that the Secretary of the Krishi Upaj Mandi Samiti submitted a Floating Frame complaint against the accused-respondent on the ground that M/s. Narayan Timber Merchant is a licence holder from the Mandi under the Rajasthan Agricultural Produce Market Act, 1961. It is liable to pay the market duties for the transaction of agricultural products. Although, the Secretary had issued notice to the accused-firm to submit its record, yet it failed to do so. Therefore, the record was retrieved from the Sales Tax Department. The analysis of the record revealed that the accused-firm had failed to pay the agricultural duties for the years 1997-98, 1998-99 and 1999-2000. He further claimed that although the accused firm was liable to pay the agricultural duties to the tune of Rs.26,665.00, but it had merely paid Rs.9,364/-. Therefore, it owed agricultural duties of Rs.17,301/-. Since the said duties were not paid, it had violated Sections 28(1) and 28(2) of the Act.

(3.) In order to buttress its case, the appellant had examined three witnesses, and had submitted four documents. In defence, the accused-firm neither examined any witness, nor submitted any document. After going through the oral and documentary evidence, vide judgment dated 06.04.2010, the learned Magistrate acquitted the accused-firm. Hence, this criminal leave to appeal before this court.