COMMISSIONER RAJAPALAYAM MUNICIPALITY Vs. S KASIRAJAN

JUDGEMENT

(1.) THIS Criminal Appeal has been directed against the judgment made in S. T. C. No. 3084 of 2000, dated 24. 05. 2006 on the file of the learned Judicial magistrate, Rajapalayam.

(2.) THE Door No. 24b at Surakaipatty Street, Rajapalayam was assessed for Tax for the half yearly till the year 1998-99 in the name of the accused. There was a tax arrears for Rs. 25,714/ -. The tax arrears was demanded by the Commissioner, rajapalayam Municipality, and the same was not paid. The prosecution notice was issued under Ex. P1, and a prosecution was launched by filing a complaint under ex. P. 3.

(3.) THE complaint was taken on file in S. T. C. No. 3084 of 2000 by the learned judicial Magistrate, Rajapalayam, and on appearance of the accused on 24. 08. 2000, a copy of the complaint was furnished to him and on his subsequent appearance on, 28. 08. 2000, the accused was questioned about the charges and the accused denied he same.