HIGH COURT OF CALCUTTA
S M BOSE
P K VERMA
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(1.)THE Respondent in Criminal Appeal Nos. 182 and 183 of 1975, viz. , P. K. Verma, the Proprietor of Scholar Press, was tried before Shri G. C. Biswas, Senior Municipal Magistrate, metropolitan Magistrate and Juddicial Magistrate, First class, Calcutta in Case Nos. 4945-C of 1973 and 6105-C of 1972 under section 437 (1) (b) of the Calcutta Municipal act, 1951 (hereinafter referred to as the Act) for non-payment of license fees amounting to Rs. 100 - per year for the years 1972-73 and 1971-72 in respect of the said Press which was located at premises No. 128, Hazra Road, calcutta.
(2.)THE learned Magistrate by two separate judgments dated March 17, 1975 acquitted the Respondent on the ground that the cases were not sustainable for want of service of notice of assessment upon the Respondent as well as for want of sanction by the commissioner of the Corporation of calcutta. Detailed reasons were given in the judgment in connection with case No. 6105-C of 1972.
(3.)THE two appeal have been preferred against the order of acquittal by shri S. M. Bose, Deputy License Officer of the Corporation.
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