(1.) THIS is an appeal by the State against an order of acquittal made bv the Second class Magistrate, Sirohi, dated 26-9-1956, in a case under Section 4 read with section 11 of the Rajasthan Motor Vehicles Taxation Act (No. XI of 1951) (hereinafter referred to as the Act ).
(2.) THE material facts of the case may be briefly stated as follows. The respondent is the owner of motor truck No. R. J. W. 284. He got it registered on 29-4-1954, but he did not pay the tax with respect to it as required by Section 5 of the said act for the period between 1-4-1954, and 31-3-1955. The respondent was consequently prosecuted under Section 4 read with Section 11 of the Act. The trial magistrate acquitted him. The reason which prevailed with the learned Magistrate was that the respondent was not given a fitness certificate for this vehicle and, according to the Magistrate he was, therefore, not in a position to use the vehicle, or, in other words, that it could not be postulated of a case like the present that the vehicle was kept for use within the meaning of Section 4 of the Act.
(3.) IN this appeal by the State, it is strenuously contended that the Magistrate has taken an erroneous view of the relevant provisions of the Act and that the acquittal of the accused be set aside and he should be convicted and sentenced in accordance with law.