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IN THE HIGH COURT OF KERALA AT ERNAKULAM
C.S.DIAS, J
THE CIRCLE HEAD, GLT INFRASTRUCTURE LTD – Appellant
Versus
MADHUR GRAMA PANCHAYAT – Respondent
| Table of Content |
|---|
| 1. non-payment of tax led to prosecution. (Para 1 , 2) |
| 2. arguments revolve around legal protocols of prosecution. (Para 3 , 4 , 5) |
| 3. emphasis on necessity of distraint warrants. (Para 6 , 10 , 11) |
| 4. statutory framework dictates recovery processes. (Para 7 , 8 , 14) |
| 5. the judgment quashes prosecutorial actions due to procedural lapses. (Para 15 , 16 , 17) |
O R D E R
The petitioner is the accused in S.T. No.
438/2020 on the file of the Court of the Judicial First Class Magistrate-, 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 a mobile tower and battery room in the property situated within the territorial limits of the first respondent Panchayat. However, the petitioner failed to pay Rs. 59,320/- towards arrears of tax payable to the first respondent for the period from 2013-2014 to 2019-2020. Thus, t
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