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Judgment
8 paragraphs · 167 wordsNewsam, J.—The conviction and sentence are clearly illegal and mush be set aside. The motorist in this case coming from Bangalore made
no attempt to evade payment of the British licence fee. He offered to pay the entire quarterly tax on the spot and he did pay it to the Magistrate.
''To prosecute him thereafter was illegal, for as a matter of fact by rules framed u/s 11, Motor Vehicles Tax Act, the proper procedure was to
serve a notice on the motorist calling upon him to pay the tax within seven days. G.O. No. 2464 dated 28th September 1936 allows a period of
seven days'' grace for payment of the tax.
Ignorance of the law is no defence for persons accused of breaking the law, but such ignorance on the part of those who have to administer the
law is quite inexcusable. The prosecution was unimaginative in any case, I accept this reference and sot aside the conviction. The fine if paid will be
refunded.