Bose, J—The question here is whether a conviction under certain Municipal bye-laws can be sustained. The charge is that the non-applicant No. 1 failed to register his bicycle. That he used the bicycle within municipal limits appears to have been accepted, but the learned District Magistrate finds that the bicycle was not kept within municipal limits. I gather that that fact is not denied. The trying Magistrate mentions it in his order and appears to accept the fact as true.

2. The tax on bicycles can only be levied under section 66 (1) (c) of the C.P. Municipalities Act on bicycles ''kept within the limits of the Municipality.'' As it is admitted that this bicycle was not kept within those limits, no question of tax could arise.3.

3. Bye-law No. 6 under which the accused has been convicted cannot apply because no question of being entered on the register can arise unless there is a liability to pay the tax. Also the bye-law does not justify the imposition of a fine but only the recovery of a tax. The reference is accepted. The conviction is set aside. The fine and costs awarded will be refunded if already paid.