JUNIOR BILL COLLECTOR VADAKKARAPATHY PANCHAYAT Vs. KUMARA MENON

JUDGEMENT

(1.) The appellant representing the Vadakkarapathy Panchayat filed a complaint under S.69 of the Kerala Panchayats Act against the first respondent accused for non payment of profession tax for the 2nd half of 1974-75 and the first half of 1975-76.

(2.) Consistent with the practice in the Panchayat, a request was made to the Taluk Supply Officer, Chittur for a list of employees working under him. The list Ext. P13 and the further particulars shown in Ext. P3 letter of the Taluk Supply Officer made out that the first respondent was appointed Deputy Tahsildar, Civil Supplies Check post, Ozhalapathy, that he took charge on 3-9- 974 and was relieved from the post on 11-8-1975. Demand notices were sent to the first respondent calling upon him to pay the profession tax for the periods already referred to. Exts. P4 and P5 are the counterfoils of such notices and Exts. P6 and P7 are the acknowledgments thereof. The first respondent sent Exts. P10 and P12 replies denying his liability to pay profession tax. He admitted that be was appointed Deputy Tahsildar in the Ozhalapathy Civil Supplies Check post, but stated that he bad no occasion to work at Ozhalapathy as he was sent on deputation to places outside the Panchayat area. On default being made in the payment of tax, prosecution was launched before the Judicial Magistrate, Chittur after complying with the formalities prescribed under the Kerala Panchayats Act. The Judicial Magistrate of the Second Class, Chittur acquitted the first respondent holding that he was not liable to pay profession tax. The appeal is preferred challenging the order of acquittal.

(3.) The facts are not disputed. It is common case that the first respondent was appointed Deputy Tahsildar at the Civil Supplies Check post at Ozhalapathy on 3-9-1974 and that he was relieved of that appointment on 11-8-75. It is also not disputed that after his appointment, he had not worked as Deputy Tahsildar, Ozhalapathy Check post but that he was deputed to work outside the Panchayat. But it has been made out from the testimony of Dw. 1 that the first respondent was receiving salary as Deputy Tahsildar, Ozhalapathy Check post during the period 3-9-74 to 11-8-75.