( 1 ) THESE three petitions are directed against the convictions and sentences passed by the First Addl Judicial Magistrate F. C. , Gulbarga, in cc. Tos. 2427, 2425, and 2426 of 1974 respectively and confirmed by the addl Sessions Judge, Gulbarga, in Crl App Nos. 14, 12 and 13 of 1977 respectively. The convictions passed on the, petitioner are by virtue of. Sec. 4 of the Motor Vehicles Act read with Sec. 12 (1) of the Motor vehicles Taxation Act. The few facts necessary for the purpose of these petitions, may be narrated as follow The petitioner owns a stage carriage bearing registration no. MYD. 4627. Quarterly tax due by 30-9-73 w'a,'l paid by him on 19-12-73. Quarterly tax due by 31-12-73 was paid on 19-12-73 and the tax due by 31-3-74 was paid on 22-2-74. In view of these belated payments, the Department considered, it necessary to pursue the matter and thereafter the petitioner filed application Ext. P-1 praying for nominal penalty teing levied. The application was forwarded to the Transport Commissioner at Bangalore for necessary orders. Ext. P-3 in the order passed by the transport Commr and that was served on the petitioners and he paid that penalty also.

( 2 ) ON 1-10-74 t

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