1. These three appeals arise out of the judgment of the Second Class Magistrate of Mukundapuram in C. C. Nos. 1465,1466 and 1467 of 1965. The complaints were filed by the Executive Officer, Alagappanagar Panchayat against the respondent (accused) who is common in all these cases under S.74 of the Kerala Panchayats Act (shortly stated the Act) read with R.26 of the Taxation and Appeal Rules, 1963 (shortly stated the Rules) and Sch. V Clause.8 (2) of the Act for failure to pay profession tax and wilfully preventing distraint.

2. Accused Karthiayani was employed in the Alagappa Textiles and she was assessed to profession tax of rupee one for each of the half years and the profession tax due from her is for the years 1954-55, 55-56 and 56-57. In each of these cases demand notice had been sent earlier and after the coming into force of the Act. Arrear demand notices were issued under R.13 of the rules intimating that prosecution would be launched against her if the tax amount was not paid within the period specified in the notice. The accused failed to pay and hence distraint warrant to attach her movables was issued authorising the Panchayat Assistant Pw. 2 to execute the wa