S RAMATHILAGAM Vs. SRIVILLIPUTTUR MUNICIPALITY

JUDGEMENT

(1.) The above Criminal Original Petition has been filed praying to call for the records relating to the proceedings in STC No.1619 of 2003 on the file of the Judicial Magistrate No.II, Srivilliputtur and quash the same on averments such as that she is the owner of the house bearing Door No.5/23, N.G.O. Colony, Srivilliputtur; that it is a residential house; that the respondent-Municipality has levied tax at Rs.280/- which was later on enhanced to Rs.423/- during General Revision in the year 1995; that after the death of her husband, out of compulsion, she had to let out the house for non-residential use; that the office of the Deputy Superintendent of Police came to be accommodated; that consequently the tax was reassessed based on the non-residential use and thereby the tax was levied at Rs.5,033/-; that later on, after the office of the Deputy Superintendent of Police was shifted from the petitioner's house on 18.10.1999, a request was made to restore the Original Assessment levying the tax of Rs.423/-.

(2.) The petitioner would further state that the respondent, having received the representation dated 27.10.1999 besides the reminder sent by the petitioner's counsel, failed to take any step; that ultimately, she had to initiate proceedings against the respondent in O.S.No.116 of 2000 on the file of the Court of District Munsif, Srivilliputtur challenging the continuance of assessment after 18.10.1999; that the said suit was contested by the respondent on untenable grounds; that after having elaborate trial, the said suit was decreed holding that the said assessment is illegal, non-est and unenforceable by judgment and decree dated 30.4.2001; that in the mean time, the respondent arbitrarily, illegally and highhandedly initiated distress proceedings and that resulted in payment of illegal tax of Rs.5,033/- on 31.3.2000; that the said judgment became final and conclusive.

(3.) The petitioner would further submit that the respondent, however, instead of restoring the original assessment, i.e. levying the tax at Rs.423/-, levied the tax at Rs.1,215/-; that on a revision filed by the petitioner, it was reduced to Rs.1,053/-; that the petitioner has been making representation before the respondent for restoration of the Original Assessment on the admitted ground that the said building is in self occupation of the petitioner and requested to refund the excess amount; that the Commissioner as well as the Revenue Officer demanded bribe of Rs.15,000/- each from the petitioner for reduction of tax to the petitioner's house, which was refused by the petitioner; that subsequently, the petitioner brought it to the notice of the concerned officer in Anti-Corruption Department in her representation dated 30.1.2003; that the respondent, instead of taking steps to redress the legitimate grievance of the petitioner, has initiated the impugned proceedings in S.T.C. No.1619 of 2003 on the file of the Judicial Magistrate II, Srivilliputtur with mala fide intention to harass and abuse the petitioner; that hence, the proceedings in S.T.C. NO.1619 of 2003 on the file of the Judicial Magistrate No.II, Srivilliputtur has to be quashed.