TOWN MUNICIPAL COUNCIL BUNTWAL Vs. P FERNANDEZ

JUDGEMENT

(1.) The petitioner is the Town Municipal Council, Buntwal Dakshina Kannada District. The respondent is an assessee re-certain properties situated within'the municipal limits of Buntwal

(2.) The Municipal Council filed a complaint in the Court of the Additional Munsiff and J.M.F.C. Buntwal, under S. 147 of the Karnataka Municipalities Act, 1964 (the Act) against the respondent alleging that he was a defaulter in the payment of tax; that the distraint of his property was impracticable; and therefore was liable to be proceeded against under the said provision.

(3.) The learned Magistrate, taking cognizance of complaint and following the procedure laid down in the provisions of Chapter XV of the Code of Criminal Procedure, 1973 (the Code) issued process against the accused under S. 204 of the Code. During the trial he recorded the statement of one witness, heard the parties concerned, and by his judgment dt. 29-10-1981 dismissed the complaint. This revision is directed against that order.