EXECUTIVE OFFICER KARUKUTTY PANCHAYAT Vs. DEVASSY JOSEPH

JUDGEMENT

(1.) In these criminal revision petitions the only question that comes for consideration is whether the second trial of the respondent on a charge under S.74 of the Kerala Panchayats Act 1960 read with R.26 of the Kerala Panchayats (Taxation and Appeal) Rules, 1963 is barred by sub-s.(1) of S.403 of the Code of Criminal Procedure after the respondent was acquitted of the same charge on withdrawal of the earlier prosecution under S.248 of the Code of Criminal Procedure.

(2.) The Executive Officer, Karukutty Panchayat, who is the petitioner in each of these petitions, filed a complaint in C.C. 1333 of 1970 on 2-9-1970 before the Sub Magistrate, Perumbavoor under S.74 of the Kerala Panchayats Act, 1960 read with R.26 of the Kerala Panchayats (Taxation and Appeal) Rules, 1963 against the respondent for his failure to pay professional tax in respect of the years 1967-68, 1968-69 and 1369-70. When the case came up for hearing on 27-11-1970 the revision petitioner wanted to withdraw from the prosecution on the allegation that there was misjoinder of charges and that a separate charge had to be filed against the respondent in respect of each year's default. So, the case was permitted to be withdrawn and the Sub Magistrate acquitted the respondent under S.248 Cr. PC. Then on 2-12-1970 the revision petitioner again filed 3 separate complaints against the respondent for failure to pay professional tax for each of the years 1967-68, 1968-69 and 1969- 70 in respect of the same charges. The Sub Magistrate dismissed these complaints as it was held that they were hit by the bar contained in S.403 Cr. PC.

(3.) If there was an acquittal on a charge for non payment of tax for any definite number of years, the prosecution laid again on the same charge for any one year included in the former charge would be hit by S.403 CrPC. In this regard, the decision reported in In re Soma Veerappa, 1965 (1) Criminal Law Journal 392 may be seen. That was a case of an acquittal of a Managing Director of a limited company for the offence under S.159 read with S.162 and 223 of the Companies Act for failure to submit annual returns and balance sheet for the period from 1956 to 1960. Subsequent prosecution of the Managing Director for the same offence for the period from 1956 to 1959 was held to operate as autrefois acquit in respect of the subsequent prosecution.