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 petitioner wilfully defaulted on paying tax of Rs. 10,475/- for the period covering

2019-2020 and 2020-2021. 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 taken on their fac