H.C.P. Tripathi, J. - (1.) APPLICANTS Baladin Ram and Ram Nath were convicted by a Magistrate First Class Under Section 466 of the UP Nagar Mahapalika Adhiniyam. Baladin was sentenced to a fine of Rs. 1000/ - with three months simple imprisonment in default and Ram Nath to a fine of Rs. 400/ - with three months' simple imprisonment in default. Baladin was further convicted Under Section 467 of the aforesaid Adhiniyam read with Rule 159 of the Municipal Account Code and sentenced to a fine of Rs. 50/ - or in default to undergo simple imprisonment for 15 days. The conviction and sentences of the Applicants were affirmed on appeal by the learned Civil and Sessions Judge, Varanasi : hence this revision.
(2.) THE prosecution case in brief was as follows: Baladin Ram is the proprietor of Kashi Iron Foundry which is located in the vicinity of the Railway Goods Shed of Varanasi Cantonment station within the octroi limits of the Nagar Mahapalika. Ram Nath is an employee in the ' said Foundry. There is an octroi barrier near the Railway Goods Shed but the goods taken from the Goods Shed into the Foundry premises do not have to cross this barrier. The Foundry imported 23,550 kilograms of pig iron under the railway receipt No. 180353 the delivery of which was taken by Ram Nath from the Railway Goods Shed on 21 -7 -1964 and the goods were transported to the premises of the Foundry without payment of the octroi dues amounting to Rs. 315.57 Paise. Thus they made them -selves liable for punishment Under Section 466 of the Adhiniyam. Under Rule 159 of the Municipal Account Code it was the duty of Baladin to have sent the railway receipt with the invoice or a written declaration of the details of the consignment to head octroi office for assessment of octroi dues and as he failed to do so he was punishable further Under Section 467 of the Adhiniyam. Baladin admitted that he was the owner of the Kashi Iron Foundry, that the Foundry was located near the gate of the Railway Goods Shed of Varanasi Cantonment station within the limits of the Nagar Mahapalika, Varanasi, that the railway receipt was not sent to the head octroi office as required by Rule 159 of the Municipal Account Code, that the delivery of the consignment was taken at the said Goods Shed and the goods were taken to the premises of the Foundry by Applicant Ram Nath on his behalf without payment of the octroi dues and that there was also no compliance of the notice Exhibit Ka -1 given to Baladin by the Nagar Mahapalika. It was however, asserted by him that the octroi was paid on such goods which were taken inside the city from the Foundry crossing the octrio barrier.
(3.) APPLICANT Ram Nath admitted that he took the delivery of the consignment of the pig iron on behalf of Baladin his master and took it into the Foundry without payment of the octroi dues.;