VASU EZHUTHASSAN Vs. PRESIDENT OF KOLAZHY PANCHAYAT

JUDGEMENT

(1.) The revision petitioner before the Sessions Court at Trichur, was convicted by the Sub-Divisional Magistrate, at that station, under S.110 of the Travancore-Cochin Panchayats Act, read with R.123 framed thereunder, for his failure to furnish a return of his professional income within the Panchayat limits, for the first half of 1955-56, and was sentenced to pay a fine of Rs. 5/- and in default, to undergo simple imprisonment for three days. In revision, the learned Additional Sessions Judge at Trichur was inclined to the view, that the levy of profession tax itself was not legal, as lacking in the previous sanction of Government, as required by S.56[c] of the aforesaid Act and R.118 thereunder, and that therefore, the revision petitioner had not committed the offence with which he was charged. He has, therefore, reported the case to this court, under S.438 Crl. P. C. for orders.

(2.) In this court, notice of the reference had been issued to the President of the Panchayat, and to the revision-petitioner in the court below. The Public Prosecutor alone has appeared to argue the reference, and in so doing, he has supported the view taken by the learned Additional Sessions Judge, that the levy of profession tax was invalid, as lacking in the requisite government sanction, and that in spite of the Travancore-Cochin Panchayats [Validation of Imposition and Collection of rates, taxes, cesses, and fees] Act 1958, by reason of the proviso to S.2 thereof, the revision petitioner cannot be punished. No doubt, the prosecutor took a different stand before the learned Sessions Judge, that the conviction can be supported under the aforesaid Validation Act of 1958; but the learned Public Prosecutor who appeared before me, frankly admitted his inability to support the stand so taken in the lower court. It is unfortunate, that the President of the Panchayat had not entered appearance in these proceedings, and so I have not had the opportunity of hearing him, on the points raised in this reference.

(3.) It seems to me, that the position is fairly clear. There can be no doubt, that the levy and imposition of profession tax is illegal, for want of Government sanction under S.56 [c] of the Travancore-Cochin Panchayat Act and R.118 thereunder. The proviso to S.2 of the Validation Act reads as follows:-