1954 Present: Nagalingam S.P.J.

K. V. PERERA, Appellant, and K. A. DHARMATILLAKE
(Assistant Clerk, Teldeniya Town Council), Respondent

S. C. 1,054-M. C. Teldeniya, 10,264

Town Councils Ordinance, No. 3 of 1946-Section 183--Arrears of rates-Procedure for recovery-Distress warrant-Must contain necessary particulars-Municipal Councils Ordinance, No. 29 of 1947, s. 252-Penal Code, ss. 183, 314.

When the Chairman of a Town Council authorises an officer to distrain the goods of a rate-payer who is in arrears with his rates, the warrant must specify the name of the defaulter, the description and situation of the properties and the amount of rate in arrears, as required by section 183 of the Town Councils Ordinance read with section 252 of the Municipal Councils Ordinance. Such particulars are an essential part of the warrant, and resistance to the execution of a warrant which does not contain the particulars is not punishable under sections 183 and 314 of the Penal Code.

APPEAL from a judgment of the Magistrate's Court, Teldeniya.

B. S. C. Ratwatte, for the accused appellant.

T. R. Dissanayake, for the complainant respondent.

Cur. adv. vul