KRISHNA DAS Vs. PATHANAMTHITTA MUNICIPALITY

JUDGEMENT

(1.) The proprietor of Radha Talkies, Pathanamthitta, the petitioner herein, prays for the issue of a writ of certiorari or other appropriate writ and quash Exts. P1 to P1(c) notices served on him by the respondent calling upon him to pay the various amounts mentioned in the notices and threatening him with action under the Revenue Recovery Act. The petitioner was assessed to additional Entertainment Tax for the year 1975-76 by the Pathanamthitta Panchayat. Licence fee has been levied from him under the Places of Public Resort Act for the same year. According to the petitioner, he has paid the entire tax and fee levied on him. Thereafter a Special Officer was appointed in October 1978 who was in charge of the Municipal Administration. While so, the respondent issued Exts. P1 to P1(c), as stated earlier to the petitioner.

(2.) Exts. P1 to P2(c) are dated 25-2-1981. As per Ext. P1 an amount of Rs. 126.20 being the balance licence fee recoverable from the petitioner under the Places of Public Resort Act for the year 1975-76 and as per Ext. P1(a) an amount of Rs. 368.37 being the balance amount due from the petitioner towards Entertainment Tax for the year 1975-76 are sought to be realised. Under Ext. P1(b) an amount of Rs. 20,330.76 being loss sustained by the erstwhile Panchayat during the year 1975-76 towards Entertainment Tax and Addl. Entertainment Tax has been demanded from the petitioner and as per Ext. P1(c) an amount of Rs. 257.99 being the value of sealed tickets issued for the year 1975-76 has been demanded. In all these notices it has been stated by the Special Officer that the various amounts mentioned therein were found due to the Panchayat as per the Audit Report for the year 1975-76.

(3.) The counsel for the petitioner strongly attacked Exts. P1 to P1(c) mainly on the ground that the amounts claimed to be due under these notices are barred by limitation by virtue of the provisions in S.117 of the Kerala Panchayats Act, hereinafter referred to as the Panchayat Act, and the corresponding provisions in S.387 of the Kerala Municipalities Act, for short the Municipal Act. S.117 of the Act reads: