MATHEW M C Vs. EDATHWA PANCHAYAT

JUDGEMENT

(1.) THE petitioner is the secretary of an association stated to represent the taxpayers of the Edathwa Panchayat. THE complaint of the petitioner is that exhibit P - 1. which is a demand notice issued under section 74 of the Kerala Panchayats Act, 1960, by the first respondent. is invalid for the reason that there was no levy of profession tax in terms of section 69 of the Act. THE procedure prescribed in rule 10 of the Kerala Profession Tax Rules, 1963, and other relevant rules had not been followed before issuing exhibit P - 1. No notice had been issued to the assessee.

(2.) THE levy postulated under section 69 is possible only if it is made in accordance with the rules prescribed. Section 74 provides for recovery of arrears of tax, cess, etc. But before recourse can be had to that section, there should be a proper levy. Section 74 reads :