RAJ NARAIN VERMA Vs. EMPEROR

JUDGEMENT

(1.) This is a reference by the learned Sessions Judge of Farrukhabad in a case in which the applicant, B. Raj Narain Varma, was convicted of an offence under Section 155, U.P. Municipalities Act and fined a sum of eight annas. The charge against him was that he had introduced certain articles within the octroi limits of the Municipality of Farrukhabad-cum-Fatehgarh without paying octroi duty on them. The difficulty arose from the fact that between the town of Farrukhabad and Fatehgarh there is an intervening space, which is not part of the Municipal area. This is what I gather from the record before me, though it is not certain.

(2.) The applicant purchased certain goods in the town of Farrukhabad and was importing them into Fatehgarh. The octroi muharrir at the barrier outside Fatehgarh demanded octroi duty, which the applicant refused to pay on the ground that he was merely taking dutiable articles from one part of the Municipality to another. His refusal led to his prosecution with the result already stated. The Magistrate, who tried the case summarily regarded the applicant's contention, viz., that the taking of dutiable articles from one part of the Municipality to another cannot be an offence under 8. 155, Municipalities Act, as "carrying some sense," but he felt constrained by the law as he found it to be, to convict the applicant.

(3.) The learned Sessions Judge could not ascertain from the record as to whether the applicant's allegation that the articles had boon purchased by him in Farrukhabad and were being taken to Fatehgarh was admitted to be true. His view apparently was that if this allegation be accepted as true, the applicant should be considered to have committed no offence. Accordingly he recommends that this Court may set aside the conviction and direct an inquiry as to whether the goods which were imported into Fatehgarh Municipality were brought in from the area of Farrukhabad Municipality.