CHRISTINAL MARY Vs. COMMISSIONER, KUZHILITHURAI MUNICIPALITY

JUDGEMENT

(1.) The Petitioner is working as Revenue Assistant in the Respondent Municipality. She has come forward to challenge the order dated 14.06.2006, by which the Respondent fixed the liability on the Petitioner to pay back the amount, which are not collected from the various persons under the Head of Professional tax.

(2.) It is stated by the Respondent that it is the responsibility of the Revenue Assistant to collect the professional tax from the various employers and if any amounts are not paid, they should issue reminder notice and take appropriate disciplinary proceedings including Court action and since the arrears of amount are not collected from the defaulters, the entire responsibility should be fixed on the Revenue Assistant. It is also stated because of her shirking responsibility, the Municipality has faced with loss of revenue.

(3.) When the matter came up on 03.08.2009, this Court ordered notice to the Respondent. On notice, the Respondent has entered appearance, but till date no counter affidavit has been filed by them.