Law: Municipal Administration Ordinance, (X of 1960)

Section: 3, 38, 115

Municipal Administration Ordinance (X of 1960) Ss. 3(38); 38(2) & 115 read with Sched. 2, para. 1-Rent-Cannot he equated with "tax" or "impost"-At best a contractual liability of civil nature Prosecution of accused under S. 115 for default in payment of rent of committee's premises- Non-payment of rent, held, does not constitute a criminal offence.   ORDER Criminal Revisions Nos. 1097 and 1098 of 1963 were reported by the Additional Sessions Judge, Rawalpindi by two stereo-typed orders, dated the 8th of October 1963, recommending that the orders of Mr. Fiat Muhammad Khan M. I. C., Rawalpindi/S. D. M. Murree convicting Altaf Hussain and Muhammad Rafique for offences tinder section 116 of the Municipal Administration Ordinance, 1960 with an award of a fine of Rs. 100 and Rs. 50 respectively, may be quashed. This order will dispose of both the references. 2. The short background of the cases is that the Chief Officer, Municipal Committee, Murree, complained to the S. D. M. that Altaf Hussain and Muhammad Rafique were evading payment of a sum of Rs. 575 and Rs. 268.75 respectively due from them to the Municipal Committee, Murree and as such should be proceeded against under section 116 of the Municipal Administration Ordinance, 1960 for having committed an offence in terms of paragraph No. 1 of the Second Schedule to the Ordinance as defined in section 115 ibid. It may be observed that the precise' nature of the arrears mentioned in the complaint was not clarified therein. However, the learned Magistrate proceeding on the assumption that an offence as detailed above had been com mitted by Altaf Hussain and Muhammad Rafique 'convicted them as stated earlier. Feeling aggrieved they preferred two revision petitions before the Additional Sessions Judge, Rawal pindi on the ground that assuming that certain arrears as claimed by the Municipal Committee were due from them, the same were not covered by the expressions ' tax ' or `impost' as used in paragraph No. 1 of the Schedule to the Ordi nance and as such no offence was committed by them. However, from ground No. 4 taken by both the convicts before the learned…