This petition under section 182 CrPC has been preferred by the petitioner for quashing the complaint filed by the respondent. The point raised in the petition is short one.

Facts briefly narrated are that a complaint was filed by the Municipal Council, Dabra, against the petitioner on 31.1.1997 under Municipalities Act, 1961, with the allegation that he was liable to pay terminal tax as per Terminal Tax (Assessment and Collection) on the Goods Exported under M.P. Municipal Limits Rules, 1987. The petitioner was directed to pay the terminal tax but neither it furnished the return nor deposited the amount of terminal tax. It was further prayed that the petitioner be punished for the offence. The petitioner raised an objection regarding the maintainability of the complaint on the ground that it did not commit any offence. It was also contended that the complaint was barred by limitation under section 468(2) of the CrPC. The learned trial Court after hearing arguments took cognizance condoning the delay, hence this petition.

The solitary contention of the learned counsel for the petitioner is that the learned Magistrate committed an error in taking cognizance and condoning the