- (1.)THIS petition under section 182 CrPC has been preferred by the petitioner for quashing the complaint filed by the respondent. The point raised in the petition is short one.
(2.)FACTS briefly narrated are that a complaint was filed by the Municipal Council, Dabra, against the petitioner on 31.1.1997 under Municipalities Act, 1961, with the allegation that he was liable to pay terminal tax as per Terminal Tax (Assessment and Collection) on the Goods Exported under M.P. Municipal Limits Rules, 1987. The petitioner was directed to pay the terminal tax but neither it furnished the return nor deposited the amount of terminal tax. It was further prayed that the petitioner be punished for the offence. The petitioner raised an objection regarding the maintainability of the complaint on the ground that it did not commit any offence. It was also contended that the complaint was barred by limitation under section 468(2) of the CrPC. The learned trial Court after hearing arguments took cognizance condoning the delay, hence this petition. 1990 MPLJ 379 [Municipal Council, Shivpuri v. Radha Bai].
The learned counsel for the respondent on the other hand argued that the demand was actually made on 6.6.96 when the information was received from the office of Central Excise and as such the complaint filed on 31.1.1997 was within limitation in view of provision of section 313 of the M.P. Municipalities Act. The learned counsel has relied upon 1993(2) Vidhi Bhasvar 12 [Municipal Council, Guna v. Ghasi Lal], the decision of the Division Bench, in which the authority relied upon by the learned counsel for the petitioner has been over -ruled.

(3.)1990 MPLJ 379 [Mullicipal Council, Shivpuri v. Radha Bai]. This case has been specifically overruled by the Division Bench's case of this Court reported in 1993(2) Vidhi Bhasvar 12 [Municipal Council, Guna v. Ghasi Lal]. In this case, the Court surveyed all the authorities cited at the Bar and concluded that Radha Bai's case was not correctly decided. It was specifically held that in case of any prosecution launched by the Municipal Council in respect of any offence committed under the Act by any person, the trial Court was not required to look at section 468 CrPC to scuttle the prosecution and it was required rather to adjudge the validity of institution of the prosecution in term of section 313 of the Act. In view of the law laid down in this case, the contention of the learned counsel for the petitioner based upon Radha Bai 's case cannot be accepted.