LAWS(KER)-1965-8-7

EXECUTIVE OFFICER EZHOME PANCHAYAT Vs. DAMODHARAN

Decided On August 25, 1965
EXECUTIVE OFFICER, EZHOME PANCHAYAT Appellant
V/S
DAMODHARAN Respondents

JUDGEMENT

(1.) This is an appeal against acquittal. The appellant, the Executive Officer of the Ezhome Panchayat, filed a complaint before the Second Class Magistrate of Cannanore, against the respondent Damodaran charging him with an offence under S.10(1) of the Kerala Local Authorities Entertainments Tax Act of 1961 for having conducted a drama within the jurisdiction of the Ezhome Panchayat without paying entertainment tax.

(2.) The complainant examined as Pw. 1 gave evidence that on coming to know that the accused was preparing to stage a drama called 14 Caratt at the Madai Cooperative Rural Bank Hall on 2-9-1963, he issued a notice to the accused on 31-8-1963 informing him that sale of tickets without getting them stamped by the Panchayat was a contravention of S.5 of the Entertainments Tax Act and directing the accused to show cause within 24 hours why action should not be taken to prohibit the staging of the drama. In response to this the accused put in an application for exemption from payment of tax. The application was filed only on 1-9-1963 and no action was taken on it before the drama was held as planned on 2-9-1963. The admission to the entertainment was by ticket, but no tax was realised on them. The Panchayat on 20-9-1963 passed a resolution refusing the application for exemption and authorising prosecution of the accused.

(3.) The accused pleaded not guilty. He admits the staging of the drama but maintained that admission was not by tickets but by subscription.