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IN T111} HIGH cozmfr 01:' KARNATAKA AT
DATE}? trms 'ml: 1113 DAY 0F:m;?&R€3IAi 2G_D3 * V F"
BEFORE
nm HGWBLE MR.JUs'r1cE {':'.R__.
cnmzxmu. REVISION P1s:T1;x;;c§i'i»§«a~.VV32 "cnsf 2'c'}<'27 _g
BETWEEN: 3 A Z
1 13.22:. RAMAMO{)R'])'HY
AGED ABOUT 59j?,EARs . _
5/6: 1:). RANGz?iNPi.:TI<1,a., 1'~}"?AG "
MALEBEF'1'N_.U'i?." " " *
HARIHARA 31'fAL:_{}E{ ._ '_
}:)AVANg::.sTR1C:1'
~ '-- « " * " RESPONDENT
'-... 'TH1s <::R1;;.'iRP FILED U/S. 374(2) cR.P.<::. PRAYING m
':AVS'iErE} THE JUDGMEBET DT: 23/ 10/04 PASSED IN
'c:£:;..A.NQ, 22/04 GN T15-§E FILE 01:' THE BISTRICIT 5:. 3,3,,
"»._"DA\fAN§;~GERE, CONFIRMING THE ORDER rm 12;:/94
PEXSSEDTEBY THE QJ. (JR.DN.) 8:. JMFCL, HARIHARA, LEN
~J A V 'C.C.1§I()'."406/O3.
A. THIS CRIMENAL REVISION P3;1'I'IT§{.}N COMENG cm
ORBERS THIS BAY, THE COURT MADE THE
FOLLGWING:
Q/
Ix)
ORDER
This is a Criminal R:=:vis:im1 Petitim_1»fi1e:d u;=’1de 1f” ‘l3’V.’v3Cfii’.Jfl:”.
3′?4(2) of (3r.P.C. prayi11g to set asiclfiz £316
23, 3.0.2004 passed ix: CriInir1a1Ap}:$§ai..No.$’2 pz’v2Q’::4 “€3:t1″‘t11eE:
file of the District ans} Sessi(:§:1$VV:§’gjusige, ‘ B–eu_ga£T1%are,
confrnaing the mrder dated the Civil
Judge (Jr.D;1.) and JMFCF i;:..{:.&§.’%reg;’4b6 of 2003.
2, With counsei for the
petitioner ant} on behalf of the
Resp0ndent~§1;”E1t{‘:,«’. an mcrits and thc
materials pI’a§:ed df3A ‘;§ufi’f’:Ci€~:nt to dispose of the
§1_::.1¢v*é§1i€ facts leafiing to this reviaion petition
V1-Varev as fo11c§ws:…,_V. . ‘
* ?}?’i;eV[L_petitioner ia a. proprietor of Qanesha “I’a£kies,
He has failed ta fiie the weekly return in time
_r6quire:i under Sectiofi 6(1)(a) 3:/W. R1116 41(0) 0f
Enicrtainmcnt Tax Act, 3.958 far this ;3:;r:i:3d
2é.o6,2003 ts: 26.062003 on or before 29.06.2003 and
Q/,
thereby he contravened the pi'()V§.Si0flS of the — V’
E11tertai;:13:1e11t Tax Act, 1958′
4. in the Trial Court, PW}: was éx’;g_fi:f1.in&ci;
of the prosecution 812d got marked ifithafl
of the accused, DW.1 was eXe:%q_ii’§ne<–iA Exs.D1 and
D2.
5. The .._aiAi.<:i.f._vgi;11isi:;§i£:(§e–.'"of fmdings of the
Triai Court are
DW.1 hats $'€a£€d._if;.. h,iS'"2:§€'idt%1'1110w1′,z1 ‘i’i1111’sdaV
Eazgzi he the return in aémazlce vsithim Saturday
week ar1d:_}1a3 to pay” the tax. 811?: the accused has; mm:
return in raspect 0f the period. frem
to 26,G(:i20()3 and also 110%: paid the tax. He has
the 119663 1211 this respect to the accused. PW, 1 was
“{.:§fass~exaznine:£. Dtzxiizlg the cr0gs~«exami113?j::}n, the deffifice
6/’
counsel has suggested that C.Kc~tmshi is iiable; 1:9 3
andi not the aizctmad. But this :WiifléSS ‘§§§€f1i€:S”.jE11i:ifV_
suggestion.
5. The accused got’exami:_§%~&j,- He
has stated in his evide11c}e~ 3.:11;;ttA–V. ” €D”_WI1€’:r of the
Gazzesha Talkies, Ma.EebemI;.u’e–;;.. :1′: is bemg
run by one Kotrgsfi. én between him
and the said in his name but
C.Kotreshi and Cfiotreshi himscalf is
pa:.,q’;1g We :E§iLIZ§é.fTai§’1i¥Zl;3.L;’.¢f Th: copy of the: said
agraementi’ t:::’;ft{ar:c#£c.vd”~v,,¥;V§§éét;a2are.v¢’?ir1 himself and C.Ka1:reshi is
i?i’;v1tert:é£i:A;t1ent Tax ofiicer. accoming ta
Sectwio-1% LIi’¢v.–:Esi11te1’tai.nment Tax Act, the proprietor
T’ the talkieg F_.”~s”‘fi€;-“i;A iiable 1:0 submit: thzz r€t11ms and pay the
” me Eézzérmmment Tax Gificer and met by any athaar
_ ‘”§ei”::3§1:.”
Accorciing :9 Sectiorx 6(3,-A}, it is clear that the
gropzicivr Whfi is ‘:9 submit the return and to pa}; tax. It is
madisputesd fact that the accused has zmitller submitted the
fix,
returns nor paid tax. Thereforc, 1:113 Trial Court.&..:i;$§i1′:”%:Iu “-
examining the evidence er W. 1, 1:>w.1 and
dacumentary evidence, has came to iI1€:{EZ6EE’1C11;1S=i«;)I1_:1Z}1§Ei’3; ji]1€§’ ‘
accused is guilt}; of the offence gunishfih1é*-_1£11d€£’
12(1»-(:} and he was sentence(i–._: ‘i:0 ufidgrgo
Imprisenmen: fez: two months tGV’}§a39VL.:i§J.1xé.g§f Rs.’27,’Q00 f »-.
8. The Appellate Cour€»:§'{ter ffghé evidence
and also the materriifis .0i1 ‘Vi;ec§§3jc£v”Iiéa;s”‘tonf1:’131eci t}:;<:":
judgment a11<i""e:)'fdAe:f'ipf €:J<:i~§A:i'vib;t"..i=e;5:".1 paésedi by the Trial Court.
Aggricrvcsd by Q16 "3am$,VVI';?{1e.Ape.§ii:*1§fg:r. is befare this Ceurt by
way of t11is 1'€:visi0n, *
_ F,e§s;ij11é§d«.§:oz§nse1 for the petitianax" has su'bm;*£f:ted
that a:ir.i$ -5551:1518 pews-:1 who is rurur1i2:1g Ganegha
a 1i:_ies axiri I7ze__ :is fiésspensibie in "pay the The respericisnt
' H .AofLta}:.:i5;a§ action agairist the sajci Kotreshi, has iedgeet}.
« é against the petiiiener. The respondant has not
i,s3fL1e:1..:;ny notice to the £{otrcs}'::i. However, learned saunas}
the getifioncr cenfincs his arguments only ii} respect of
jiunishmc-mi: awarded by the '{"r;ia1 Comm: and seeks for setting
€;.//
the sentence of i{flpI'iS<)I1I}1€§I1t cf twee months is $et'a;§ide.a"f;<'iA — '
a {me ofR$.:2Q,(}00/~ is imposed.
13. In View of the abovéeé -§1isc1;is.$iisn, t}:_§ie V
fcliowing: ~
3} This Czriminai Revisioij;-..Peti’ti0fi”viS”*é1k5wed £11
part.
13) Order 1 éfiiitencing the
pef;i.ii6ne::faccA{i§s§eci” ‘ * » $0 V iinderga Simple
III1i3.I”is’;«3i’3312.e1″1f’ of ‘CWO months is
herebyfiset aéidé’; .– ‘
.& ct} “pe§titi{ :z”1’:2r,V__;srMk1o is aCCiIS€d in the court
‘A g_ bc1(5xi§ :”.s”‘.s<:r1'£¢11Ced to pay fine of Rs.20,()£_'}0/~
"«:¥I¢ £a1.1It he snail Lmdergo Simpie
.' A '_'i'i11p:fi$é§i:f*i;ent af We manths.
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