A.B. ANBU Vs. NEMILI TOWN PANCHAYAT

JUDGEMENT

(1.) A challenge invoking the extraordinary jurisdiction of this court under S.482, Crl.P.C. in all those petitions, is made of the launching of prosecution before the Judicial Magistrate No. I. Wallajapet for the refusal to pay the house -tax for the specified period by the respective petitioners -house owners residing in Nemili Town Panchayat, North Arcot District, as the existing house -tax appears to have been revised by the said panchayat for the assessment year 1988 -89 onwards and notice of demand was issued for payment of tax at the enhanced rate.

(2.) THE petitioners and other house owners, aggrieved by the said enhanced levy formed Nemili Town Panchayat Tax Payers, Welfare Association and challenged the said levy in this court by means of a writ. This court quashed the levy of tax on the ground of not following the rules under the Tamil Nadu Town Panchayats Act, 1958 (for short 'the Act') in the process of making such revision. Writ appeal filed by the aggrieved panchayat also got dismissed. Thereafter, the panchayat appears to have issued special notices and after hearing objections of the respective house owners, enhanced the house -tax by following the procedure prescribed under the Rules. The Tax payers individually also preferred revision objecting to the enhancement of the house -tax and the same also got dismissed. Thereafter, the Tax Payers, Welfare Association filed a suit before the competent civil forum challenging the enhanced levy by the panchayat. Thus, they refused to pay the house tax. In such a situation, the Executive Officer was constrained to initiate criminal proceedings against defaulters.

(3.) THE first prong of attack arises out of callous negligence of the Executive Officer of the Nemili Town Panchayat in filing petty case charge -sheet before the Criminal Court in a cavalier fashion by quoting wrong provisions of law, which by itself is not sufficient to throw out the case lock, stock and barrel, without there being any further enquiry into the matter. S.120 of the Act gives the source of power for levy of house -tax and S.178 gives a power to the State Government to make Rules to carry out the purpose of this Act while S.127 gives power to the panchayat or Panchayat Union council to write off any tax, fee or other amount whatever due to it, if it is found to be irrecoverable.