COMMISSIONER GOBICHETTIPALAYAM MUNICIPALITY Vs. M M RAJARAM

JUDGEMENT

(1.) THE complainant is the Commissioner of Gobichettipalayam Municipality. The accused are the owners of the properties situated at f r. No. 124 at Modachur Village. They plotted out part of their properties and got permission for lay out and between 1996-97 and 1997-98, they are in arrears of tax for vacant the site for four half-yearly periods to the tune of Rs. 1,15,480/- and since the said amount has not been paid, the complainant Municipality has filed complaint against the respondents under Rule 30 (2) and 36 of Schedule 4 of the Tamil Nadu District Municipalities Act (hereinafter referred to as the Act ).

(2.) TWO witnesses have been examined during the course of trial before the learned Magistrate I, Gobichettipalayam. P. W. 1 is the Revenue Inspector who has stated in his evidence that during 1996-97 and 1997-98, the accused have not paid the tax and they are in arrears of Rs. 1,15,480/- for four half yearly periods. To make payment of the said amount, an intimation has been sent to the accused on 16. 11. 1998 and acknowledgment has also been received from them. Ex. P. 1 is the intimation. Subsequently, confirmation notice has also been issued wherein it has been mentioned that if the accused failed to make payment of the said amount , proceedings will be initiated against them before appropriate forum. Since, the arrears of tax has not been paid, proceedings have been initiated against the accused/respondents. P. W. 2 is the Bill Collector of the Municipality who has given evidence to the effect that he has served demand notice as well as confirmation notice.

(3.) THE accused denied the allegations at the time when they were examined under Section 313 Cr. P. C. .