SREEDHARAN PILLAI Vs. ABDUL HAMEED

JUDGEMENT

(1.) This appeal filed by V. Sreedhara Pillai, Head Clerk, Kottamkara Panchayat, Kundara, is directed against an order of acquittal passed by the Judicial Magistrate of 2nd Class, Quilon, in a prosecution under S.74 of the Kerala Panchayats Act read with R.26 of the Rules framed under the said Act, alleging that the accused, the first respondent herein, wilfully defaulted to pay profession tax due to the Panchayat for the assessment year 1974-75.

(2.) In support of the prosecution, Pw. 1, the complainant, and Pw. 2, the Bill Collector of the Panchayat, were examined and assessment notices, demand notices and other documents including the authorisation letter (Ext. P-1) were marked and proved on the side of the prosecution.

(3.) The first respondent pleaded not guilty. No witness was examined on his side.