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IN THE HIGH COURT OF KERALA AT ERNAKULAM
C.S.DIAS, J
DISHNET WIRELESS LIMITED (AIRCEL) – Appellant
Versus
KARADKA GRAMA PANCHAYAT – Respondent
| Table of Content |
|---|
| 1. summary of the case and tax arrears. (Para 1 , 2) |
| 2. arguments regarding prosecution without prior distraint. (Para 4 , 5 , 6) |
| 3. necessary statutory conditions for prosecution. (Para 7 , 8 , 9) |
| 4. procedures for tax recovery before prosecution. (Para 10 , 11) |
| 5. court’s decision to quash complaint. (Para 14 , 15 , 16 , 17) |
O R D E R
The petitioner is the accused in S.T. No.
250/2018 on the file of the Court of the Judicial First Class Magistrate-I, Kasaragod (‘Trial Court’ for short), which has been registered on the basis of a private complaint filed by the first respondent alleging the commission of an offence punishable under Section 210 of the Kerala Panchayat Raj Act (‘Act’, for short) read with Section 27 of the Kerala Panchayat Raj (Taxation, Levy and Appeal) Rules.
2. The gist of the allegation in Annexure A3 complaint is that; the petitioner had erected two mobile towers, its shelters and its equipments in the property belonging to a person, which is situated within the territorial limits of the first respondent Panchayat. However, the petitioner failed to pay Rs.1,00,893/- towards arrears of tax payable to the first respondents for the period from 2013-2014,
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