ORDER

Niamatullah, J. - This is a reference by the learned Additional Sessions Judge, Allahabad, recommending that the conviction of Ram Narain Saraswat u/s 155, Municipalities Act, and a sentence of fine ,of Rs. 75 passed by the Joint Magistrate,. Allahabad, be set aside. The accused was tried summarily for introducing within the limits of the Allahabad Municipality dutiable articles without payment of the octroi duty. Ram Narain. Saraswat is the proprietor of a certain concern of which one U. N. Saraswat is the manager. A certain consignment, addressed to Ram Narain, was received by rail. Delivery was taken on behalf of the consignee by U. N. Saraswat. At the E.I.R. Station octroi barrier he-was directed to take the consignment to the head octroi office and pay a duty of Rs. 16. Under certain rules the barrier staff of the Municipality cannot collect octroi duty if it exceeds a certain amount. The sum of Rule 16 payable by R N. Saraswat the consignee, was in excess of such amount and was to be paid at the head office. U. N. Saraswat was handed over a challan and directed to take the goods to the head octroi office for payment of the octroi duty. U. N. Saraswat did not go to the he