A.D.KOSHAL, J.

1. By this judgement we shall dispose of fourteen appeals (Criminal Appeals Nos. 1028 to 1041 of 1966) which are directed against a similar number of orders, all dated the 18th of December, 1963, passed by Shri N.K. Jain, Magistrate 1st Class, Amritsar, in the same number of complaints instituted by the Municipal Committee, Amritsar (hereinafter to be referred to as the Committee), each for an offence under Section 78 of the Punjab Municipal Act, 1911, and R. V.65 of the Punjab Municipal Account Code, the order in each case being that the accused persons concerned be "discharged".

2. The allegations made in the complaints mentioned above were identical except for the number and names of the accused persons in each of them and may be stated thus. In demi-official letter No. XIII (39)-Vol. III/722 dated the 8th of April, 1959, addressed to the Executive Officer of the Committee, Shri Lakhi Singh, Examiner, Local Fund Accounts, Punjab, Jullundur, stated that considerable quantities of sugar had been imported into the Amritsar municipal limits without payment of octroi duty. The Committee passed resolution No. 52 dated the 9th of April, 1959, in pursuance of whic