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IN THE HIGH COURT OF KERALA AT ERNAKULAM
C.S.DIAS, J
PANNYAMKANDI PUTHIYAPURAYIL SIDDIQUE – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. complaint based on non-payment of building tax. (Para 1 , 2 , 3) |
| 2. legal representation discusses allegations and defenses. (Para 4 , 5 , 6) |
| 3. prosecution necessitates issuance of distraint warrant. (Para 7 , 9 , 10 , 11) |
| 4. lack of procedural compliance before prosecution. (Para 8 , 12 , 14) |
| 5. court quashes the complaint and further proceedings. (Para 17) |
O R D E R
Dated this the 23rd day of February, 2026 The petitioner is the accused in S.T.No.727/2024 on the file of the Court of the Judicial First Class Magistrate-III (Mobile), Kannur, (‘Trial Court’ for short), which has been registered on the basis of a private complaint filed by the 2nd respondent Panchayat alleging the commission of the offences punishable under Section 210 of the Kerala Panchayat Raj Act (‘Act’, for brevity) read with Rule 27 of the Kerala Panchayat Raj (Taxation, Levy and Appeal) Rules, 1996 (‘Rules’, in short).
2. The allegation in the complaint filed by the 2nd respondent Panchayat, in brief, is that; the petitioner, who is the owner of a building having 31 rooms situated in the Panchayat, failed to pay the building tax for each rooms for the period of first half of 2023-2024 despite t
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