KESHO RAM vs DELHI ADMINISTRATION

The Supreme Court held that while Section 161 of the Delhi Municipal Corporation Act, 1957 allows for the seizure of an animal for non-payment of tax, it must be exercised in conjunction with Section 154, which requires a notice of demand. The Court clarified that although the notice is optional, it should be exercised to invoke the powers under Section 161 effectively. The Inspectors acted in good faith but erred in not providing the notice, leading to a reduction of the appellant's sentence to the period already undergone, while upholding the conviction under Sections 353, 332, and 333 IPC.