Judgement

GROVER, J.:- In these appeals by special leave from a judgment of the Allahabad High Court the main question is whether the conviction of the appellant Baladin Ram under Section 466 of the U. P. Nagar Maha Palika Adhiniyam and under S. 467 of the Adhiniyam read with Rule 159 of the Municipal Account Code for which sentences of fine were imposed on him was legally sustainable. The other appellant Ram Nath who is his employee has also been convicted and sentenced.

2. The appellant Baladin Ram is the proprietor of Kashi Iron Foundry. That foundry was located in the neighbourhood of the railway goods shed of Varanasi Cantonment Station. It was within the limits of the Nagar Mahapalika but it was outside the octroi barrier. The goods taken from the railway shed to the premises of the foundry did not have to cross the barrier. On various dates in 1964 the foundry imported pig iron etc. under railway receipts. These were taken by Ram Nath who is an employee of the appellant from the goods shed and transported to the premises of the foundry without payment of the octroi dues. The procedure which should have been necessarily followed was that the railway receipt should have been tak