ORDER C. D. Parekh, J. - This reference has been made by order dated 7-1-1971 passed by the Sessions Judge, Rampur recommending that the order dated 30-9-1970 passed by the Sub-Divisional Magistrate Saur Sadar, Rampur finding Vaid Prakash guilty of offence u/S 299 of the U. P. Municipalities Act and read with R. 1 of the Toll Tax Rules of Milak Town Area for not paying the tolltax and sentencing him to pay a fine of Rs. 50/- be set aside. 2. The prosecution case was that on 7-5-1970 some brass utensiles laden on a truck No. 9357 were brought inside the town area limits and toll tax of Rs. 2/- as prescribed under the Rules was not paid. Vaid Prakash admitted the import of certain utensils but denied his liability to pay tax and asserted that once the truck driver has paid the said tax he is not liable for the second time to pay toll tax for the said articles. 3. Two points were pressed before the learned Sessions Judge but point no. 2 which found favour with him runs thus "That in any case the liability to pay toll tax was of the driver of the truck and not of the revisionist Vaid Prakash who was merely the owner of the goods therein". 4. From the plain reading of the rules it is quite clear that the person importing the goods within the town area is liable to pay toll tax and if the person importing the goods within the limits is the driver, it was his liability to pay the toll tax. Vaid Prakash although he was the owner of the goods was not incharge of the goods when the import was made and therefore he could not be held liable for contravention of the rules aforesaid and could not have been convioted and sentenced under section 299 of the U. P. Municipalities Act. 5. I agree with the reasonings given by the learned Sessions judge and accept the reference. I set aside the order of Magistrate and acquit Vaid Prakash of the charge levelled against him. The fine if any, paid shall be refunded to Vaid Prakash.