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IN THE HIGH COURT OF KERALA AT ERNAKULAM
C.S.DIAS, J
DISHNET WIRELESS LIMITED, NOW REP BY GTL INFRASTRUCTURE LTD – Appellant
Versus
PERAMBRA GRAMA PANCHAYAT – Respondent
| Table of Content |
|---|
| 1. allegations of tax non-payment against the petitioner. (Para 1 , 2) |
| 2. arguments from both sides regarding prosecution necessity. (Para 3 , 4 , 5 , 6) |
| 3. court's observation on the requirement of issuing statutory distraint warrants before prosecution. (Para 7 , 10 , 11 , 12 , 13 , 14 , 15 , 16) |
| 4. conditions for initiating prosecution regarding tax default. (Para 8 , 9) |
| 5. final conclusion quashing the complaint. (Para 17) |
O R D E R
The petitioner is the accused in S.T. No.
148/2021 on the file of the Court of the Judicial First Class Magistrate-I, Perambra (‘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 entered into an agreement with the owner of the property and leased six cents of land to erect a telecommunication tower and the battery room within the territorial limits of the first respondent Panchayat. The petitione
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