: 1 : IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY CRIMINAL APPELLATE SIDE CRIMINAL APPELLATE SIDE CRIMINAL APPELLATE SIDE CRIMINAL APPLICATION NO.7648/2005 CRIMINAL APPLICATION NO.7648/2005 CRIMINAL APPLICATION NO.7648/2005 IN IN IN CRIMINAL APPEAL NO. CRIMINAL APPEAL NO. CRIMINAL APPEAL NO. ------------------------------------------------------- ------------------------------------------------------- ------------------------------------------------------- Office Notes, Office Office Notes, Office Office Notes, Office Memoranda of Coram Court’s or Judge’s orders Memoranda of Coram Court’s or Judge’s orders Memoranda of Coram Court’s or Judge’s orders appearances, Court’s appearances, Court’s appearances, Court’s orders or directions and orders or directions and orders or directions and Registrar’s orders Registrar’s orders Registrar’s orders ------------------------------------------------------- ------------------------------------------------------- ------------------------------------------------------- Mr.V.G,.Mujumdar for Applicant Mr.V.G,.Mujumdar for Applicant Mr.V.G,.Mujumdar for Applicant Mr.Nitin Jamdar for Res.nos. 1 & 2 Mr.Nitin Jamdar for Res.nos. 1 & 2 Mr.Nitin Jamdar for Res.nos. 1 & 2 Mr.P.A.Pol APP for State Mr.P.A.Pol APP for State Mr.P.A.Pol APP for State Coram : R.S.Mohite, J Coram : R.S.Mohite, J Coram : R.S.Mohite, J Date : 26th November, 2007 Date : 26th November, 2007 Date : 26th November, 2007 PC PC PC 1. This is an application for 1. This is an application for 1. This is an application for leave to appeal against an order leave to appeal against an order leave to appeal against an order passed by the J.M.F.C.Pune in passed by the J.M.F.C.Pune in passed by the J.M.F.C.Pune in Criminal case No.2 of 2003 whereby Criminal case No.2 of 2003 whereby Criminal case No.2 of 2003 whereby the trial Court has acquitted the the trial Court has acquitted the the trial Court has acquitted the accused for the offences under accused for the offences under accused for the offences under section 398 of the BPMC Act. The section 398 of the BPMC Act. The section 398 of the BPMC Act. The alleged evasion of octroi is for alleged evasion of octroi is for alleged evasion of octroi is for the period covering October, 2000 the period covering October, 2000 the period covering October, 2000 till August, 2002. The amount of till August, 2002. The amount of till August, 2002. The amount of octroi said to have been evaded is octroi said to have been evaded is octroi said to have been evaded is Rs.7,23,000/-. The record Rs.7,23,000/-. The record Rs.7,23,000/-. The record indicates that by a letter dated indicates that by a letter dated indicates that by a letter dated 7th July, 2003 the Corporation 7th July, 2003 the Corporation 7th July, 2003 the Corporation admitted the fact that excess admitted the fact that excess admitted the fact that excess octroi of Rs.12,80,000/- has been octroi of Rs.12,80,000/- has been octroi of Rs.12,80,000/- has been : 2 : deposited and offered to adjust deposited and offered to adjust deposited and offered to adjust the amount against future the amount against future the amount against future liability. Inspite of that liability. Inspite of that liability. Inspite of that prosecution is launched in 2003. prosecution is launched in 2003. prosecution is launched in 2003. It must be said that section 398 It must be said that section 398 It must be said that section 398 of the BPMC Act requires intention of the BPMC Act requires intention of the BPMC Act requires intention to defraud when octroi is unpaid. to defraud when octroi is unpaid. to defraud when octroi is unpaid. It cannot be said that there is It cannot be said that there is It cannot be said that there is intention to defraud. No intention to defraud. No intention to defraud. No perversity is seen in the order. perversity is seen in the order. perversity is seen in the order. Hence, leave refused. Hence, leave refused. Hence, leave refused. Consequently, appeal papers be Consequently, appeal papers be Consequently, appeal papers be filed. filed. filed. (R.S.Mohite, J) (R.S.Mohite, J) (R.S.Mohite, J)