N BASKAR Vs. EXECUTIVE OFFICER PONNAMARAVATHY PANCHAYAT UNION, PONNAMARAVATHY TALUK, PUDUKKOTTAI DISTRICT

JUDGEMENT

(1.) This Criminal Original Petition has been filed seeking the relief to call for the records pertaining to the case in S.T.C.No.163 of 2018 pending before the learned Judicial Magistrate, Thirumayam, Pudukkottai District and quash the same as illegal.

(2.) The case of the petitioner is that the petitioner is having building within the limit of the Ponnamaravathy Panchayat Union. For the said building, the respondent levied tax in the year 2007-2008 in Tax receipt No.3265. Subsequent to that, the petitioner failed to pay the tax from the year 2008-2009 to 2017-2018. The respondent also issued a notice to the petitioner dated 20.03.2017 and the same was sent to the petitioner on 28.03.2017 with demand to pay the arrear tax amount within three days from the date of the notice. The second notice was also issued on 01.06.2017 and the same was received by the petitioner on 15.06.2017. The third notice was also issued on 12.02.2018 and the same was received by the petitioner on 21.02.2018. But, till the date of filing of the petition, the tax amount was not paid by the petitioner. Therefore, the respondent instituted a private complaint before the learned Judicial Magistrate, Thirumayam, Pudukkottai District in S.T.C.No.163 of 2018.

(3.) The first submission made by the learned counsel appearing for the petitioner is that the respondent herein is not an Authorized Officer for filing the complaint against the petitioner and taking cognizance under Section 190(1) (b) of Cr.P.C is not maintainable. The second submission made by the learned counsel for the petitioner is that after enacting the new law in the year 1994, which is called as Tamil Nadu Panchayat Act, filing complaint under the Tamil Nadu District Municipalities Act, is not correct and is barred by law. Therefore, the proceeding initiated by the respondent in S.T.C.No.163 of 2018, is liable to be quashed.