Judgement

NATARAJAN, J.:- The objective of the State of Karnataka in filing this Appeal by Special Leave is to seek a pronouncement of this Court on the scope and effect of S. 3(1) of the Mysore Motor Vehicles Taxation Act, 1957 (now the Karnataka Motor Vehicles Taxation Act 1957) and not to pursue the prosecutorial action against respondents 1 and 2 for their contravention of certain provisions of the said Act. This position was conceded by the learned counsel for the State even at the commencement of his arguments. Even so, the facts of the criminal case filed against the respondents and the reasons for their acquittal require mention for a proper comprehension of the legal issues involved in the case.

2. The first respondent sold his goods-vehicle, to wit a 12 ton lorry bearing Registration No. MYH 3797, to the second respondent on 2-1-71 but neither of the respondents reported the transfer of the vehicle to the Regional Transport Officer in compliance with the terms of sub-sec. (1)(a) and sub-sec. (1)(b) of S. 31 of the Motor Vehicles Act. Be that as it may, it came to the notice of the Regional Transport Officer subsequently that the tax payable for the vehicle under S. 3(1) of