EXECUTIVE OFFICER KADUTHURUTHY PANCHAYAT Vs. CHACKO JOSEPH

JUDGEMENT

(1.) Executive Officer, Kaduthuruthy Panchayat is the appellant. He filed the complaint against the accused under S.74 of the Kerala Panchayat Act read with R.26 of the Kerala Panchayats (Taxation and Appeal) Rules, 1963. The Trial Court found the accused not guilty and acquitted him.

(2.) The short question that has to be considered in this appeal is as to whether the accused had committed wilful default in paying the building tax to the Panchayat. Panchayat made demand for the building tax for the period 1985-86. Ext. P1 is the demand notice. The demand was made on 17-12-1985. Contention of the accused is that R.26 of the Kerala Panchayats (Taxation and Appeal) Rules, 1963 cannot be straight away applied and only if steps were taken under S.74 of the Kerala Panchayats Act prosecution could be launched.

(3.) S.74 of the Act provides that any arrear of cess, rate, surcharge or tax imposed or fees levied under the Act shall be recoverable as an arrear of public revenue under the law relating to the recovery of arrears of public revenue for the time being in force. The first proviso enables the executive authority to recover the amount by distraint under his warrant and sale of movable properties of the defaulter. Second proviso states that if for any reason the distraint or a sufficient distraint of the defaulter's property is impracticable, the executive authority may prosecute the defaulter before a Magistrate. Thus, a reading of this section will clearly show that the executive authority can launch the prosecution only on the failure of the mode prescribed under S.74 of the Act.