TOWN PANCHAYAT HARAPANAHALLJ Vs. T H M CHANDRAMOULI

JUDGEMENT

(1.) These two appeals have been filed by the Secretary, Town Panchayat, Harapanahalli, as against the judgments of acquittal passjed in Cr.C. Nos.152/1971 and 153/1971, by the Munsiff Magistrate, Harapanahalli.

(2.) The facts in both the criminal cases are almost identical and the only difference is that the cases are against the different accused. The Town Panchayat, Harapanahalli, demanded from the two accused, certain amount as show tax as per the bye-law made by it on 15-11-1968. The period in question was 4-2-1969 to 31-5-1970. Notices were issued to the two accused and the two accused sent replies saying that the Panchayat Cr.As. 123 & 124 of 1972 was not entitled to levy such tax and demand the same from them. Bills of demand were presented and even then the two accused sent replies contending that the Panchayat was not competent to levy show tax and therefore they were not liable to pay. Thereafter, it appears, that a resolution was passed sanctioning prosecution of the two accused. It was then that the Secretary, Town Panchayat, Harapanahalli, filed the complaints in Crl. Cases 152/1971 and 153/1971, prosecuting the two accused under Rule 83 of the Mysore Panchayats Tax and Fees Rules, 1960 read with S.233 of the Mysore Village Panchayats and Local Boards Act, 1959.

(3.) We have heard the learned Government Advocate on behalf of the State, in these two appeals.