( 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 the Inspector of Motor Vehicles Gulbarga, submitted charge-sheets in the Court of the Magistrate. It is seen from the order-sheets maintained in the trial Court that on 4-10-74 the Magistrate took cognizance of the offences in the three cases and issued process against the petitioner. Ultimately on, 27-2-76, i. e. after much progress had been made in these three cases, the Asst public Prosecutor filed an application under Sec. 473 Crlpc, praying for extension of period of limitation. The learned Magistrate has disposed of that application by his order d| 20-10-76 on hearing both sides. He has recorded in his order that he has execused the delay in launching the prosecution as the same has been properly explained and as such cognizance of the offences already taken was proper in his view. Thereafter he has proceeded, to complete the trial and convict the petitioner.

( 3 ) M/s S. Pramila, learned Counsel appearing on behalf of the petitioner, argued that S. 468 of the Crlpc takes away the powers of a Magistrate in regard to taking cognizance after lapse of the period of limitation as provided in sub-sec (1 ). She pointed out that the offences in question are punishable with fine only and as such Sec. 468 (2) (a) of the Crl pc applies and, therefore, the period of limitation prescribed for taking cognizance is six months. She nextly pointed out that as per Sec. 469 of the Crlpc, the period of limitation commences on the date, of the offences or where the commission of the offence was not known to the person aggrieved by the offence, the first day on which such offence comes to the knowledge of such person, whichever is earlier. She argued that the offence was committed by the end of such quarter, and it came to the knowledge of the concerned Regional Transport Officer on, 19-12-73 in regard to the first two instances, and on 22-2-74 in regard to the last instance and, therefore, the period of limitation commenced from 19-12-73 and 22-2-74; and the charge-sheets and the complaints having been filed on 1-10-74 clearly showed that it in beyond the period of limitation of six months provided in Sec. 468 (2) (a) of the Crlpc. She lastly argued, that the view of the learned Magistrate while extending the period of limitation by his order d 20-10-76 is contrary to the clear provisions of Sec. 473 of the Crlpc, because that power as per the said section is available to a Magistrate for being exercised before deciding to take cognizance of the offence and while taking cognizance of the offence. Section 473 of the Crlpc reads as follows : 473. Extension of period of limitation in certain cases.-Notwithstanding anything contained in the foregoing provisions of this chapter, any Court may take cognizance of an offence after the expiry of the period of limitation if

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