MANAGER, GTL INFRASTRUCTURE LIMITED Vs. KUTHANNUR GRAMA PANCHAYAT

JUDGEMENT

(1.) The above Crl.M.C. is filed to quash the proceedings in ST No. 326/2019 on the file of the Judicial First Class Magistrate Court-I, Palakkad. The petitioner is implicated as the 2nd accused in ST No. 326/2019 on the file of the Judicial First Class Magistrate Court-I, Palakkad. The said case was instituted based on AnnexureA4 complaint preferred by the 1st respondent under Sec. 210 of the Kerala Panchayat Raj Act (for short 'Act') r/w Sec.190 Cr.P.C. As per the complaint, it is alleged that a sum of Rs.49,185.00 remains as arrears of tax payable by the petitioner to the 1st respondent for the period covering from 2016 to 2018, the yearly tax payable being Rs.22,454.00 Annexure-A3 demand notice was issued to the petitioner. According to the petitioner, the 2nd proviso of Sec. 210 of Kerala Panchayat Raj Act says that if, for any reason, distraint or a sufficient distraint of the defaulter's property is found impracticable, the executive authority may prosecute the defaulter before a Magistrate. Therefore, it is submitted that a reading of the Sec. will show that the executive authority can launch the prosecution only on the failure of the mode prescribed in Sec.210 of the Act. According to the petitioner, the conditions in Sec.210 of the Act is not complied. The petitioner also relied the common order dtd. 3/10/2023 in Crl.MC No. 808/2020 and connected cases.

(2.) Heard the learned counsel for the petitioner and the learned counsel appearing for the Panchayat. I also heard the the learned counsel for R2 and the Public Prosecutor.

(3.) The short point raised by the petitioner is that the Panchayat has not complied the conditions before initiating prosecution under Sec. 210 of the Act. This Court in the order dtd. 2/3/2022 in Crl.M.C. No. 1385/2020 observed like this :