(1.) THIS Criminal Appeal has been directed against the judgment made in S. T. C. No. 3085 of 2000, dated 24. 05. 2006 on the file of the learned Judicial magistrate, Rajapalayam.
(2.) THE properties bearing Nos. 93, 94, 52c, 52e, 52c1, 52f, 53a, situated at alagathan Road, Rajapalayam, belong to the respondent/accused. For these properties, there was a Tax arrears of Rs. 18. 650/ -. The said tax arrears was demanded by the Commissioner, Rajapalayam Municipality, and the same was not paid. The prosecution notice was issued under Ex. P. 1 and a complaint was filed before the Judicial Magistrate, Rajapalayam.
(3.) THE complaint was taken on file in S. T. C. No. 3085 of 2000 by the learned judicial Magistrate, Rajapalayam, and on appearance of the accused on 24. 08. 2000, the copy of the complaint was furnished to him and on his subsequent appearance on 28. 08. 2000, he was questioned about the charges and the accused denied.