P MYLSAMY Vs. STATE OF MADRAS

JUDGEMENT

(1.) THE de facto complainant is one Radha. who is working as waterwoman in Kovilapalayam Panchayat within the limits of Kinatukadavu Police Station.

(2.) IT is stated in the First Information report (for short, 'fir') and the charge sheet that on 8-4-2007 at about 8. 30 a. m. , while the said Radha went to the house of the petitioner/accused to serve the Property Tax demand Notice, the petitioner is alleged to have held abused her in filthy language besides criminally intimidating with stone and hence, he is punishable under Sections 506 (ii) and 294 (b), I. P. C.

(3.) LEARNED counsel appearing for the petitioner strenuously contends that the de facto complainant, who is a waterwoman in the Panchayat, is not at all authorised to serve any notice to anybody else in the panchayat and only the Panchayat Assistant is prescribed in the relevant Rules. Rule 29 of the Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999 (for short, 'rules') states that any tax or fee due to village panchayat shall be collected by the Panchayat Assistant or Part time Clerk of the Panchayat appointed for this purpose.