JETHMAL Vs. HEERALAL

JUDGEMENT

(1.) THIS is a reference under Section 432 Cr. P. C. The allegations on behalf of the municipal Board Ladnun, acting through its chairman Shri Jethmal Sharma are that shri Heeralal Sravagi imported a motor car No. RJQ 2304 near about 10-4-1956, but did not pay the octroi duty imposed on the import of the car under the rules and bye-laws of the Municipal Board. It was said that he was asked more than once to pay the tax, but as he failed to do so, a complaint was lodged under section 84 of the Rajasthan Town Municipalities Act, 1951 (Act No. XXIII of 1951 ). On behalf of Shri Heeralal, an objection was raised that the imposition of octroi duty for import or the car was not authorised by law.

(2.) UNDER Section 59 of the Rajasthan Town Municipalities Act, 1951 (Act No. XXIII of 1951, a municipal board is authorised under Sub-section (b) (ii) to impose a tax on all or any vehicles or animals, used for riding, draught or burden, kept within the said municipality for use, and under Clause (iv) a tax called 'octroi' on animals or goods or both brought within the octroi limits for consumption or use therein. The Municipal Board of Ladnun had, prior to the alleged import, imposed a tax under Section 59 (b) (iv) under item 295 of the Schedule as follows: "295. Aeroplane, motor car, lorry, bus, etc. . . . . . . . . . Rs. 1/9/-per cent. " The tax amounted according to the Schedule, to Rs. 233/-

(3.) ON the other hand, on behalf of the accused, reliance was placed on Section 21 of the Rajasthan Motor Vehicles Taxation Act, 1951 (Act No. XI of 1951) which said,