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, 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 face value, the same would not attract t