K V BALAKRISHNAN Vs. PRESIDENT PUZHATHY PANCHAYAT

JUDGEMENT

(1.) THE accused in S. T. C. 781 of 19. 59 in the Court of the honorary Special First Class Magistrate, Cannanore, is the revision petitioner.

(2.) THE prosecution was started by the Puzhathi Panchayat under the provisions of the Madras Panchayats Act, (X of 1950) for non-payment of profession tax of Re. 1-12 np. , due for, the half year ending 31-3-1959. It was alleged that the tax was not paid in spite of demand and distraint of accused's property was found impracticable. THE accused's plea was one of not guilty. He was convicted on the strength of the evidence of Pw. 1, the bill collector, that when the distraint warrant was taken to the accused he went away saying that action may be taken against him in court. He was sentenced to pay a fine of Rs. 5/ -.

(3.) IN this case the only step taken was for Pw. 1 to inform the defaulter that a distraint warrant was issued and because the defaulter failed to pay heed to that information the prosecution was launched straight away with nothing more. Such action is definitely against the provisions of R. 24.