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2026 Supreme(Online)(Ker) 8098

IN THE HIGH COURT OF KERALA AT ERNAKULAM
C.S. DIAS, J
KINAKKOOL ABDU SALAM – Appellant
Versus
STATE OF KERALA – Respondent


Advocates:
For the Appellants/Petitioners: SRI.NANDAGOPAL S.KURUP, SHRI.NICHOLAS JOSEPH, SHRI.ABHIRAM T.K.
For the Respondents: SRI.M.MUHAMMED SHAFI

Table of Content
1. introduction of petitioner and complaint basis. (Para 1 , 2)
2. arguments regarding statutory procedural requirements. (Para 4 , 5 , 6)
3. discussion on legal obligations under the act. (Para 7 , 8 , 9)
4. assertion of mandatory steps for charge initiation. (Para 10 , 11 , 12 , 13 , 14 , 15 , 16)
5. final ruling and consequent action taken. (Para 17)

O R D E R

The petitioner is the first accused in S.T. No.

02/2021 on the file of the Court of the Judicial First Class Magistrate-II, Kannur (‘Trial Court’ for short), which has been registered on the basis of a private complaint filed by the second respondent alleging the commission of an offence punishable under Section 210 of the Kerala Panchayat Raj Act (‘Act’, for brevity) read with Rules 2, 8 and 27 of the Kerala Panchayat Raj (Taxation, Levy and Appeal) Rules (‘Rules’, in short).

2. The second respondent had issued a demand notice (Annexure A2) demanding the petitioner to pay Rs.1,13,519/- towards arrears of tax payable for the period from 2019-2020. By the said notice, the petitioner was demanded to remit the tax amount within 15 days from the date of its receipt of the notice.

3. I have heard the learned counsel a

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