KOTHUVAL AMIRUNNISSA Vs. COMMISSIONER VANIAMBADI MUNICIPALITY VELLORE DISTRICT

JUDGEMENT

(1.) THIS is a petition to quash the proceeding in T.C.No.335 of 2005 on the file of the District Munsif cum Judicial Magistrate, Vaniambadi, Vellore District. The case against the petitioner is that she failed to pay the property tax for which the demand notice was served on her. The distraint of property was found impracticable

(2.) THE counsel for the petitioner submits that the proceeding has to be quashed for the following reasons;- (1) that the complaint is barred by limitation. (2) without following the Rule 32 of the Tamil Nadu District Municipalities Act, i. e., without taking steps to distraint of defaulter's properties for filing complaint it not maintainable. (3) THE learned counsel for the respondent was heard and he submits that the period of limitation mentioned in Section 347 of the Act is not applicable to this case.

(3.) HERE, the non payment of tax is a continuing offence and as such the period of limitation of the three months is not applicable to this case. The petitioner has not paid the dues till date except the interim deposit of Rs.20.000/-(Rupees twenty thousand) only as the order of this Court while admitting the quash petition.