(1.) S.63 clause (g) of the Kerala Municipalities Act, 14 of 1961 (hereinafter referred to as the Act), states:
(2.) There was a criminal prosecution in C. C. No. 423 of 1963, Sub Magistrate, Attingal, against one Kasim Pillai for arrears of tax due to the Municipality. The prosecution seems to have been under S.150 of the Act read with R.32(2) and 39(1) of Schedule 2. The charge sheet was filed on 27-3-1963 and the case stood posted for hearing on 8-4-1963. It was eventually adjourned to 14-5-1963.
(3.) Meanwhile, on 7-5-1963, the accused, Kasim Pillai, paid the arrears of tax of Rs. 7.58. He paid the compounding fee of Re. 1/- on 8-5-1963 and the matter was compounded between the 2nd respondent (Commissioner) and the accused. Under orders of the Commissioner, a petition for compounding was forwarded on 8-5-1963 to the Revenue Inspector, for the matter being brought to the notice of the court. It would appear that the Revenue Inspector was kept under suspension on account of some delinquency and therefore could not be present in Court, on 14-5-1963 to which date the case stood adjourned; nor was any representation made to the Magistrate on that day regarding the compounding of the case. The accused did not appear and a warrant for his arrest was issued, and the case stood adjourned to 20-5-1963. The accused was arrested on 20-5-1963 and the case was adjourned to 27-5-1963.