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Judgment
Somasundaram, J
This is an appeal by the State against the acquittal of the respondent on a charge of not paying the tax due for the quarter. There is no doubt
about the fact that on 4-10-1955 the lorry in question, i.e., M. D. J. 832 was found on the road. It was noticed by the Inspector and on
subsequent verification it was found that the tax for the vehicle was not paid for the quarter.
It may also be stated that M. D. J. 2025, another vehicle, has been substituted for this vehicle, as this vehicle was condemned as unfit for use,
and for the vehicle M. D. J. 2025 tax has been paid for the entire quarter. The question is whether the payment of tax for the entire quarter for the
subsequent vehicle exonerates the payment of tax for the vehicle M. D. J. 832, which was found on the road on 4-10-1955.
The finding of the vehicle on the road on the 4th shows that this vehicle used the road, and when once a vehicle is put on the road, it has got to
pay the tax for that quarter. But if the vehicle does not use the road subsequently, then under the rules a refund will be granted if the authorities are
satisfied that this vehicle did not use the road subsequently. Except this concession, the mere fact of substitution of one vehicle by another does not
exonerate the first vehicle from payment of tax.
For the vehicle M. D. J. 832, the owner is bound to pay the tax. Inasmuch as he has not paid the tax, he is guilty of the offence and the acquittal
is therefore reversed and he is convicted and sentenced to a fine of Rs. 25. He is further directed to pay the tax of Rs. 427 for the quarter. He will
be at liberty to apply for refund by satisfying the authorities that this vehicle did not run after, the first month in that quarter. The appeal is allowed.