A. N. SURTI, P. D. DESAI, J.

( 1 ) CRIMINAL Appeal No. 839 of 1974 is filed by the State of Gujarat against the order of acquittal passed in favour of respondent No. 1 (hereinafter referred to as original accused) by the learned Sessions Judge Surendranagar in Criminal Appeal No. 30 of 1974 which arose out of an order of conviction and sentence passed by the learned Judicial Magistrate First Class Wadhwan in Criminal Case No. 233 of 1973 for the commission of an offence punishable under bye-law No. 15 read with bye-law No. 12 of the bye-laws regarding octroi of Wadhwan City Municipality (hereinafter referred to as the bye-laws ). The learned Magistrate had sentenced original accused to pay a fine of Rs. 75/in default to suffer S. I. for seven days for the commission of the aforesaid offence.

( 2 ) THE Original complainant filed Miscellaneous Criminal Application No. 613 of 1974 in this Court as he was aggrieved by the aforesaid order of acquittal and the same is placed for admission before us at the time of final hearing of the aforesaid appeal. Since we are disposing of the State-appeal we do not propose to pass any orders on Miscellaneous Criminal Application No. 613 of 1974 and accordingly the same is disposed of.

( 3 ) A few relevant facts giving rise to the present appeal may be stated. In substance the prosecution case was that original accused had brought goods within the municipal limits of the city of Wadhwan between February 1 1963 and February 19 1973 without payment of any octroi duty to Wadhwan Municipality. In this behalf on February 19 1973 the in-charge Chief Officer of the Municipality addressed a letter Ex. 22 to original accused and forwarded to him the prescribed requisition form Ex. 21 so as to get the necessary information in regard to the import of goods during the aforesaid period. The original accused by his letter dated February 20 1973 Ex. 26 informed the Municipality that during the aforesaid period no goods were brought without payment of octroi duty and that an inquiry may be made in that behalf. At the same time original accused did not fill in the aforesaid prescribed form and sent it back to the municipality.

( 4 ) THE term of the office of the Chief Officer who was appointed as the Chief Officer under sec. 47 (1) of the Gujarat Municipalities Act 1963 had expired on February 29 1972 By an order dated March 1 1972 (vide Ex. 11) passed by the president of the Municipality the Senior Clerk the complainant in the aforesaid criminal case was asked to hold the charge of the chief officer from the same day i. e. March 1 1972

( 5 ) ON March 12 1972 the Senior Clerk (in-charge Chief Officer) filed the aforesaid criminal case in the Court of the Judicial Magistrate First Class Wadhwan City alleging that original accused committed an offence punishable under bye-law No. 12 read with bye-law No. 15 of the bye-laws. In substance the allegation against original accused was that he imported certain goods within the municipal limits of Washwan city during the aforesaid period without payment of octroi duty and that inspite of the aforesaid requisition original accused neglected to comply with the same within seven days after the receipt thereof by him and failed to fill in the prescribed form. On these facts it was alleged that original accused had committed an offence punishable under bye-law No. 12 read with bye-law No. 15 of the bye-laws.

( 6 ) BEFORE the learned Magistrate original accused denied the accusation leveled against him.

( 7 ) THE learned Magistrate after considering the evidence led before him and the relevant provisions of the bye-laws came to the conclusion that original accused was guilty for the commission of the alleged offence and sentenced him as stated above.

( 8 ) THE original accused was grieved by the aforesaid order of conviction and sentence and filed Criminal Appeal No. 30 of 1974 in the Court of the learned Sessions judge Surendranagar. It was contended before the learned Sessions

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