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 from 2018-2019 to 2020-2021 in respect of the two towers. Thus, the petitioner has committed the above offence.

3. I have heard the learned counsel appearing for the petitioner, the learned Standing Counsel for the first respondent and the learned Public Prosecutor.

4. The learned counsel for the petitioner submits that, even if the allegations in Annexure A3 private complaint are