- (1.)this is an appeal by the State against the acquittal of the respondent dn a charge under 8.12(1) (a) o the Mysore Motor Vehicles Taxation Act 1957. The charge against the respondent was that he failed to pay the tax, of the goods vehicle No. MYL-4735 being its registered owner from 1-7-67 to 31-3-68 amounting to Rs. 1,800 at Rs. 600 per quarter. He was also charged with not having paid the quarterly tax for the quarter ending 30th, June 1967 in time.
(2.)The defence of the respondent was that he was not liable to pay the tax as he had sold the vehicle to one Narayana Karjagi on 14-12-1966. The respondent also stated that he had handed over possession of the vehicle to the purchaser. He has further stated that the vehicle was not in a fit condition to be used on the road and that it was in the garage from March 1967. The respondent also produced an agreement of sale of the vehicle according to which the tax was to be paid by the purchaser.
(3.)The learned Magistrate held that the prosecution had not established that the vehicle was suitable for use on the road and that the vehicle was kept for use in the State of Mysore during the period in question. He therefore held that the prosecution had not made out the charge against the respondent.
;