CR IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN RD THURSDAY, THE 23 DAY OF NOVEMBER 2023 / 2ND AGRAHAYANA, 1945 CRL.MC NO. 4129 OF 2014 AGAINST THE ORDER IN ST 1551/2013 OF JUDICIAL MAGISTRATE OF FIRST CLASS, KUNNAMKULAM PETITIONER/ACCUSED:

PHILIP A MULLAKKAL, S/O LATE M.P, AIPPUNNY, MULLAKKAL HOUSE, OCEAN DALE, AYYANTHOLE P.O, THRISSUR BY ADVS.

SRI.R.S.KALKURA SMT.R.BINDU SRI.HARISH GOPINATH SRI.JOHNSON JOSE PANJIKKARAN SRI.M.S.KALESH SRI.K.KURIAN KOSHY SMT.M.K.LEELAKUMARI SMT.A.V.PRIYA SMT.PRABHA JOSE RESPONDENTS/STATE & COMPLAINANT:

1 THE STATE OF KERALA, RERPESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, ERNAKULAM682031

2 THE SECRETARY, AVANOOR GRAMA PANCHAYATH, MEDICAL COLLEGE P.O, THRISSUR 680596

3 THE AVANOOR GRAMA PANCHAYATH, REPRESENTED BY IS SECRETARY, AVANOOR, THRISSUR 680596 BY ADVS.

K.M.MUHAMMED HUSSAIN SRI.K.B.GANGESH OTHER PRESENT:

SRI HRITHWIK CS, PP THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON

23.11.2023, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

CR P. V. KUNHIKRISHNAN, J.

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Crl.M.C.No.4129 of 2014 -------------------------------------------

Dated this the 23^rd day of November, 2023

ORDER

The petitioner is the accused in S.T.No.1551/2013 pending before the Judicial First Class Magistrate Court, Kunnamkulam. It is a private complaint filed by the Avanoor Grama Panchayath under section 210 of the Kerala Panchayath Raj Act, 1994 (for short Act 1994). The case of the complainant is that the accused has not paid the building tax for the building in the industrial unit of the petitioner situated at Velakode Industrial Estate, Thrissur.

2. Annexure-A12 is the complaint filed by the Panchayat against the petitioner. It is the case of the petitioner that, the building is situated in the industrial development plots at Velakode under the auspices of the Department of Industries, Government of Kerala, and have been exempted from payment of building tax. According to the petitioner, as per section 1(2) of the Kerala Panchayat Raj Act, Panchayat has no jurisdiction over the industrial areas. The unamended section 1(2) of the Kerala Panchayat Raj Act, 1994 is extracted herebelow:

“1(1)XXXX (2). It extends to the whole of the State of Kerala except the areas which are within the limits of the Cantonments, Nagar Panchayats, Municipal Councils, Municipal Corporations and the Industrial areas of the State.”

3. Subsequently, section 1 of the Act of 1994 was amended with two provisos. It will be better to extract the amended section 1 of the Act.

‘1. Short title, extent and commencement (1) This Act may be called the Kerala Panchayat Raj Act, 1994.

(2) It extends to the whole of the State of Kerala except the areas which are within the limits of the Cantonments, Nagar Panchayats, Municipal Councils, Municipal Corporations and the Industrial areas of the State.

Provided that the provisions in chapters XXV B, XXV C of this Act shall extent to the areas within the limits of Town Panchayats, Municipal Councils and Municipal Corporations in the State of Kerala.

Provided further that the provisions of Chapter XIX of this Act shall extend to the areas declared as industrial areas under the Kerala Industrial Single Window Clearance Boards and Industrial Township Area Development Act, 1999 (3) It shall come into force at once.

Provided that Sections 235A to 235Z shall come into force on the 1st day of January, 2006.’

4. The amendment of Section 1(2) of the Panchayat Raj Act by which the 2^nd proviso was inserted, was carried out as per the Kerala Panchayat Raj (Amendment) Act, 2014. Section 1(2) of the Amendment Act, 2014 says that the amendment shall be deemed to have come into force on 14^th day of June, 2010. Annexure-A12 complaint was filed on 29.03.2014. Therefore, it is stated that, in the light of the Amendment Act, the petitioner is liable to pay tax and therefore the prosecution is sustainable under 210 of the Kerala Panchayat Raj Act.

5.