- (1.) THIS is a revision against an order of acquittal filed by the Municipal Board, Hardoi.
(2.) IT would appear that one Gauri Shanker, son of Kalika Prasad, had been carrying on a grocer's shop in the town of Hardoi. As a grocer, he had also been dealing in biris. The Municipal Board, hardoi, suspected that he had been importing goods especially biris within the Municipal limits without payment of the octroi dues. In order, however, to ascertain the truth, they issued a notice against Gauri Shankar under Section 158, U. P. Municipalities Act, 1916 (Act 2 of 1916 ). This notice is dated 2-7-1952, and is to the following effect: "notice under Section 158 of the Municipalities Act is hereby given to furnish accounts within three days to ascertain whether full tax has been paid on the import of goods, especially on biris or not. " Gauri Shankar refused to accept this notice and did not furnish the accounts demanded from him. Under the circumstances the Municipality had no other alternative but to prosecute him under Section 158, Municipalities Act.
(3.) THE accused pleaded not guilty and denied that he had received any notice or information to furnish accounts. In view of the defence set up by the accused, evidence was led on behalf of the prosecution to prove that the accused was served with the above mentioned notice. The trial court believed the evidence that notice was served on the accused. Accordingly it found the accused guilty of having committed an offence under Section 158, Municipalities Act, and sentenced him to pay a fine of Rs. 250/- or in default to undergo six months' simple imprisonment. An appeal having been filed by the accused, the learned Sessions Judge, Hardoi, allowed the appeal, set aside the conviction and acquitted him of the offence with which he was charged.;