This is an Appeal against the Judgment of the Judicial Second Class Magistrate, Rajahmundry, in C.C. No. 313 of 1962 by which he acquitted the respondents of offences under sections 123 and 125 of the Motor Vehicles Act, 1939 (IV of 1939) and the firstrespondent (A-1) of an offence under section 7 of the Motor Vehicles Taxation Act, 1931 (III of 1931).

The following are the relevant facts: On 29th April, 1962 the Motor Vehicles Inspector, Kakinada, checked a tractor and trailer combination bearing Registration Nos. A.P.P. 3795 and 3796 respectively at Kadiam. The vehicles were carrying bricks, a building material. The owner of these vehicles is the first respondent. At the time of the checking, the 2nd respondent was driving the tractor. The driver did not produce the registration certificate, the insurance certificate, the driving licence, the permit and the fitness certificates. The tax for the quarter ending 30th June, 1962 was not paid. No tax disc was exhibited. The officer seized the vehicles and handed them to the Police at Dowleshwaram. The respondents were prosecuted for offences under the Motor Vehicles Act and the Motor Vehicles Taxation Act.

The Judicial Se