SURESH Vs. EXECUTIVE OFFICER

JUDGEMENT

(1.) Appellant filed O.P.5625 of 1994 challenging launching of prosecution against him under S.74 of the Kerala Panchayats Act. Appellant was the successful bidder in the auction during 1992-1993 to remove sand from Kallada river in Thenmala Panchayat (first respondent). He remitted Rs. 30,004/-. He had to remit balance amount of Rs.31,155.55. As he failed to remit the same, first respondent lodged complaint before the Magistrate's Court, Punalur under S.74 of the Act. Challenge in the Original Petition is that the complaint lodged against the petitioner (appellant) cannot be maintained as the amount due to the Panchayat would not come within the purview of S.74 of the Act.

(2.) The question that arises for consideration is whether for the amount due to the Panchayat from the appellant he having been allowed the right to collect sand from the river can be prosecuted as a defaulter before a magistrate. Contention of the appellant is that the amount due from him will not come within the category of arrear of cess, rate, surcharge or tax imposed or fees levied under the Act and therefore S.74 cannot be invoked. Counsel contended that the amount due from the appellant to the Panchayat is entirely different from what has been mentioned under S.74 and so prosecution launched against him does not have any legal basis.

(3.) Learned counsel for the first respondent invited our attention to the specific rule regarding demanding amounts due to Panchayats where there is no special provision. The rule reads: