This is an appeal by the Public Prosecutor from the acquittal of the respondent, Chakka Kondappa, in C.C. No. 237 of 1946 in the Court of the Stationary Sub-Magistrate, Gooty. The respondent was prosecuted under rule 33 (2) of the Rules in Schedule IV attached to the Madras Local Boards Act for nonpayment of profession tax due by him and payable to the District Board, Ananta-pur in respect of the exercise of money-lending profession during the years 1944-45 and 1945-46. The total amount of tax which was demanded from him was Rs. 18-2-0 including a warant fee of two annas. In the charge sheet filed by the District Board President it was mentioned that the tax and the warrant fee due by the assessee could not be collected as he had refused to pay the tax when demanded by the Licence Inspector and also obstructed him in executing the warrant. The accused denied that he exercised the profession of money-lending during the periods in question within the limits of the District Board.

The Sub-Magistrate found on the facts and the evidence that it was not satisfactorily proved that he was exercising the money-lending profession as alleged by the prosecution and that the notices of