PUNNEN P MARKOSE Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner, who allegedly is the Managing Director of Wood Systems (India) Pvt. Ltd., Kottayam, a Company, has sought for setting aside the proceedings initiated against him in ST No. 1602/2003 under S.210 of the Kerala Panchayat Raj Act and R.27 of the Kerala Panchayat (Taxation and Appeal) Rules 1996 with respect to the non payment of the building tax. The allegation is that the petitioner cannot be prosecuted and only the company can be prosecuted as the company is a legal entity and liable to pay the tax due. It is also contended that he is only a Director of the company and hence he is not responsible for the affairs of the company and that what is mentioned in the complaint that he is the Managing Director, is incorrect. It is also alleged that as per S.243 of the Kerala Panchayat Raj Act, the proceedings are also barred by limitation.

(2.) The counsel for the respondent has pointed out the decision reported in Executive Officer v. Velayudhan Nadar, 1988 KHC 396 : 1988 (1) KLJ 735 : 1988 (2) KLT 138 wherein this Court has held that although part of the recovery of the amount due towards building tax is barred by limitation for the rest of the period the proceedings are legal and valid.

(3.) The period for which tax due claimed is from 1998 up to 2003. It appears only the amount due to 1998-99 would be barred by limitation. The total amount due is mentioned as 49,081. It is also mentioned that distraint steps has been found to be not effective. Hence the contention that the entire proceedings are liable to be set aside as barred by limitation cannot be applied.