SPECIAL OFFICER, DISTRICT BOARD Vs. PARAMANANDA RATH

JUDGEMENT

(1.) THIS is an application in revision which was originally filed by the Chairman, District Board, Cuttack, against the order of Sri K.V.K. Rao, Magistrate, 1st Class, acquitting the accused -opposite party of an offence under Section 100 -A(1) and (2) of the Bihar and Orissa Local Self Government (Orissa Amendment) Act 34 of 1947.

(2.) THE employer of the accused, a firm known as Kesharichand Ghewarchand had a godown for storage and sale of jute at three places viz. Danpur) Kendupatna and Marshaghai in the subdivision of Kendrapara. The accused -opposite party Paramananda Rath was the manager of the firm. The firm had taken out a licence for the purposes of carrying on trades and business specified in Section 100 -A(1) of the Act which expired on 31 -3 -51. Thereafter, it appears the firm did not take out any licence.

(3.) THE learned Magistrate who tried the case came to the conclusion that the licence fee at the rate of one anna per maund of jute per annum was a tax, and was therefore hit by Article 276(2) of the Constitution. As the payment of the licence fee was a condition precedent to the grant of the licence, the learned Magistrate held that the accused was justified in not taking out a licence by agreeing to the payment of the illegal demand made on behalf of the District Board at a rate not sanctioned by Article 276(2) of the Constitution. The Magistrate further pointed out that accused -firm was all along ready and willing to take out a licence on payment of the maximum fee of Rs. 250/ -sanctioned by the Constitution under Article 276(2). In this view of the matter, the learned Magistrate held that the accused did not commit any offence by refusing to take the licence under the circumstances of the case and as such he acquitted the accused.