This is a petition to revise the order of the Sub-Divisional Magistrate, Cheyyar, refusing the request of the petitioner, who is accused, in C.C. No. 108 of 1948, on the file of the Sub-Divisional Magistrate, Cheyyar, of the offence of failure to pay the sales tax due to Government, under section 15 of the Madras General Sales Tax Act, to summon defence witnesses at Government expense, and directing him to pay the batta of Rs. 140 required for the defence "witnesses he wanted to be summoned.

I have heard the learned counsel for the petitioner and the learned Public Prosecutor contra. The learned Public Prosecutor strongly opposes this petition. I agree with him. The position in law is clear. Section 544 of the Criminal Procedure Code says,

"Subject to any rules made by the Provincial Government, any Criminal Court may, if it thinks fit, order payment, on the part of Government of the reasonable expenses of any complainant, or witness attending for the purpose of any inquiry, trial or other proceeding before such Court under this Code."

It is significant that the word there used is "may", not "shall", that is, discretionary, not mandatory. The phrase "if it thinks fit" further emp