JUDGMENT :

Can criminal court issue directions to recover an amount from a public servant for his alleged dereliction of official duties that caused loss to the Local Self Government Institutions or the government itself? This is one of the points to be decided in this case. This appeal is filed against the acquittal order passed by the Chief Judicial Magistrate Court, Kalpetta in S.T.C. No.1393/2002. It was a prosecution initiated by the Secretary, Pozhuthana Grama Panchayat, against the 1st respondent for prosecuting him under Section 210 of the Kerala Panchayat Raj Act r/w 27 of the Kerala Panchayat Raj (Taxation and Appeal) Rules 1996.

2. According to the complainant, the accused, who is the owner of building No.VII/117, 118 of Pozhuthana Grama Panchayat failed to remit the building tax for the period 2000-2001 and 20012002 despite repeated demand notice. The distraint warrant issued against him returned impracticable. The amount of Rs.15,428/-is due from the accused. Hence the complaint was filed.

3. To substantiate the case, the complainant examined two witnesses and marked Exts.P1 and P3.

4. After going through the evidence and the documents, the trial court found that the accus