RAMASWAMY Vs. EXECUTIVE OFFICER VATTAMKULAM PANCHAYAT

JUDGEMENT

(1.) These three petitions have been filed under S.482 of the Code of Criminal Procedure 1973 seeking to quash the complaints filed by the Executive Officer, Vattamkulam Panchayat against the petitioners in S. T. cases No. 101/80,102/80 and 100/80 respectively on the file of the Judicial I Class Magistrate, Ponnani.

(2.) The petitioner is the Managing Director of Easwar Oil Industries (P) Ltd., Ponnani P. O., Edapal. The company was incorporated on 1-10-1974 with the object of setting up a modern coconut processing plant. The requisite machinery was installed and trial runs were being made. Meanwhile differences of opinion crept between the shareholders and the working of the institution came to a standstill somewhere in July, 1979.

(3.) The Executive Officer of the Vattamkulam Panchayat filed a complaint in S. T. 101/80 against the petitioner alleging that the building tax for the year 1979-80 has not been paid and distraint proved impracticable. S. T. 102/80 was filed on the allegation that licence for the motor installed in the premises has not been renewed for the year 1970-80 and the licence fee is in arrears. S. T. 100/80 was on the allegation that profession tax for the year 1979-80 first half was not paid and distraint proved impracticable.