CHENRAJ Vs. BHOLARAM

JUDGEMENT

(1.) THIS is a revision application by Chenraj and Mangalchand of one Bastimal Oswal of Sojat City.

(2.) THE facts which have given rise to this application are these. On 22. 6. 57 Bholaram, Chairman, Taxation Committee of Municipal Board, Sojat applied for a warrant of search and arrest under sec. 84 (2) of the Rajasthan Town Municipalities Act, 1951 (hereinafter called the "act") to a First Class Magistrate of Sojat. A search warrant was issued. Armed with this warrant Bholaram searched the shop of the applicants and seized 7 seers of chillies, 37 1/2 seers of ambole and 2 mds and 13 1/2 seers of Haldi on the allegation that octroi duty had not been paid on them. THE total octroi duty on these articles comes to less than annas four THE Magistrate issued only a search warrant and refused to issue a warrant of arrest. THE applicants were then prosecuted under sec. 84 (1) of the Act, which runs as follows: - "84. Penalty for selling articles liable to octroi without a licence or for being in possession of any such article on which octroi has not been paid.- (1) Any person selling or keeping for sale without a licence any article liable to octroi for the sale of which a licence is required to be obtained or having in his possesion any such article on which octroi has not been paid shall be liable, on conviction before a magistrate, to a fine not exceeding ten times the octroi due on all the articles so sold or kept for sale, or possessed or one hundred rupees whichever may be greater. " It is not disputed that no bye law has been framed by the Board requiring a licence for the sale of the above commodities. THE contention of the applicants is that the provisions of sec. 84 are only applicable to commodities which are liable to payment of octroi duty as well as for the sale of which a licence is needed. THE contention of the Municipal Board on the other hand is that the provisions are applicable even to commodities on which no octroi duty has been paid even though no licence may be needed for selling them. THE contention of the Municipal Board was accepted by the two courts below.