( 1 ) "whether the learned Magistrate trying the criminal cases under Sec. 125 of the Gujarat Municipalities Act, 1963, involving evasion of large scale public revenue [by way of not paying the octroi duty] by the persons importing goods/vehicles within the Municipal limits, can ever be permitted to short-circuit the cirminal trial, illegally racing to register premature acquittal by enmass disposal of cases on the alleged stock ground of complainant being absent when the cases were called out" ? This in short, is the question of quite great importance which though suitably discussed and dealt with earlier by this Court in some of its reported judgments, and yet at the same time, since the same has failed to impress upon the subordinate Courts to the desired extent, it is once again felt imperative to deal with the same at further length, in the overall interest of public justice.

( 2 ) IN this group of acquittal appeals numbering as many as 219, involving more or less identical fact-situation and the law governing the same, it is decided to hear and dispose off all of them together by this Common Judgment.

( 3 ) TO state few relevant facts as far as they are necess