CHIMANLAL MANEKKAL Vs. EMPEROR

JUDGEMENT

(1.) In this case, a complaint was filed by the Octroi Superintendent of the Surat Municipality under Section 77(2) of the Bombay District Municipal Act III of 1901 against the petitioner alleging that on October 1, 1925, the petitioner took two parcels of goods from the Surat station to the town, but that he paid the dues for the price of one only, and thereby caused a loss to the Municipality of about Rs. 11.

(2.) The accused's case was that he gave the true valuation at the station, that he thereafter delivered one of the parcels to one Chhaganlal Jhaverchand at the station, who took one of the parcels to Bardoli without taking it into the town, that he gave the valuation of one at the Naka (Dalhi Naka), and that he never carried both the parcels to the town, and that he made proper payment at the Naka and had committed no offence under the section.

(3.) The Bench Magistrates, Second Class, Surat, convicted the accused holding that there was sufficient evidence to prove that the accused committed the offence and convicted the accused under Section 77(2) of the Bombay District Municipal Act III of 1901 and sentenced the accused to pay a fine of Rs. 110. On appeal the conviction and sentence were confirmed. The Appellate Court held that there was overwhelming prosecution evidence that the accused took both the parcels in a carriage, that the men at the Time Naka and Delhi Naka saw the carriage and the parcels, and that the octroi receipt, which was drawn up in triplicate at the Naka when the carriage passed the Naka, unequivocally showed that the two parcels were taken into the City. On the merits, the Appellate Court found against the contention raised on behalf of the accused.