Separate revenue penalty provisions may be enforced by the taxing authority without prior criminal prosecution or conviction.

Under the Delhi Municipal Corporation Act, 1957, a distinction was drawn between offences punishable on conviction and a separate revenue penalty regime. Section 463 was treated as creating a criminal offence requiring prosecution before a competent Magistrate, while section 464 was read as authorising a monetary penalty imposed by the taxing authority itself. The Commissioner's executive powers and delegation provisions supported entrusting section 464 functions to taxing , and sections 469 and 470 did not remove that distinction. On that construction, prior criminal prosecution or conviction was not required for imposition of the section 464 penalty.

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Issues: Whether penalty under section 464 of the Delhi Municipal Corporation Act, 1957 could be imposed by the taxing authority without prosecution and conviction before a competent Magistrate.

Analysis: The provisions dealing with terminal tax were construed by comparing section 463, which creates a criminal offence punishable on conviction, with section 464, which uses different language and prescribes only a monetary penalty up to ten times the tax. The Chapter was treated as containing two distinct categories, namely offences and penalties. For offences, prosecution before a competent criminal court was required; for penalties, the taxing authority itself could act. The Commissioner's wide executive powers under section 59 and the power of delegation under section 491 supported the delegation of section 464 functions to the taxing authorities. Sections 469 and 470 did not alter this distinction.

Conclusion: Penalty under section 464 could be imposed by the taxing authority without a prior criminal prosecution or conviction, and the appellant's challenge failed.

Ratio Decidendi: Where a statute separately provides for a criminal offence on conviction and a distinct revenue penalty without reference to conviction or trial by a Magistrate, the penalty may be imposed by the authority empowered under the Act or by valid delegation.

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