MUNICIPALITY OF QUILON Vs. GEORGE

JUDGEMENT

(1.) This Revision petition is by the complainant in S.F.No. 1101 of 1950 of the Court of the Honourary First Class Magistrate's Court, Quilon, against the acquittal of the accused by the judgment dated 27.1.1953. The complaint was filed on behalf of the Municipality of Quilon and related to the non payment of profession tax by the Concordia Corporation Ltd., Quilon, in respect of the years 1122 and 1123. It was submitted at the Bar by the learned counsel for the petitioner that he is now confining the case to the non payment of tax in respect of the year 1122.

(2.) Ext. A is the notice issued by the Municipality regarding the profession tax for that year and Ext. A1 is an endorsement by the accused acknowledging receipt of the notice on behalf of the Corporation. There was no response from the Corporation to the notice issued and Ext. C, the distraint warrant signed by the Municipal Commissioner, PW 8 followed. PW 3 was the Aminadar empowered to execute Ext. C, and Ext. D is his report of the effect that the distraint was impracticable. Thereafter PW 8 authorised the Revenue Inspector of the Municipality by Ext. E to file a complaint under R.31(2) of Schedule II to the Travancore District Municipalities Act, 1116 which provides that:

(3.) According to Mr. K. P. Abraham, learned counsel for the accused, who is the first counter petitioner before us, the Concordia Corporation Ltd., alone and not his client can be considered as the defaulter in respect of the profession tax claimed by the Municipality. His further position was that even if his client who was the Managing Director of the Corporation could be held liable for the tax under S.93(1) of the Act.