IN THE HIGH COURT OF KERALA AT ERNAKULAM
C.S.DIAS, J
GENERAL MANAGER, GTL INFRASTRUCTURE LTD – Appellant
Versus
THE SECRETARY, MANKADA GRAMA PANCHAYAT – Respondent
| Table of Content |
|---|
| 1. overview of the complaint and allegations. (Para 1 , 2 , 3) |
| 2. parties' arguments regarding statutory procedures. (Para 4 , 5) |
| 3. court observations on statutory recovery processes. (Para 6 , 7 , 8 , 9 , 12) |
| 4. requirements for prosecution initiation under the act. (Para 10 , 11 , 13) |
| 5. inherent powers of the court to quash proceedings. (Para 14 , 15 , 16 , 17) |
O R D E R
The petitioner is the first accused in S.T. No.
268/2022 on the file of the Court of the Judicial First Class Magistrate-II, Perinthalmanna (‘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 brevity) read with Rule 27 of the Kerala Panchayat Raj (Taxation, Levy and Appeal) Rules (‘Rules’, in short).
2. The gist of the allegation in Annexure A3 complaint is that; the predecessor of the petitioner had erected two mobile towers and a battery room in the property within the territorial limits of the first respondent Panchayat. However, the petitioner failed to remit tax payable to the first respondent for the period covering fro
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