M DHINAKARAN MANAGING DIRECTOR ABIRAMI FINANCE VELLORE DISTRICT Vs. EXECUTIVE OFFICER PALLIKONDA TOWN PANCHAYAT PALLIKONDA VELLORE DISTRICT

JUDGEMENT

(1.) THIS petition is to quash the proceedings in C.C.No.1146 of 1997 pending on the file of the Judicial Magistrate No.V, Vellore.

(2.) THIS petition has arisen in this way: The petitioner is the Managing Director of Abirami Finance, situate in Pallikonda in Vellore District, Abirami Finance is a partnership firm registered under the Partnership Act. During 1992, the Government of Tamil Nadu enacted Tamil Nadu Tax on Profession, Trade and Calling and Employment Act (Act 24 of 1992), hereinafter called as ?the Act?. As per the provisions of the Act and rules, the respondent Pallikonda Town Panchayat has to give a public notice including newspapers has directing the persons to enroll themselves for payment of professions tax, subsequent to the enrolment, the tax has to be assessed and demand notice under prescribed form has to be issued.

(3.) IN the instant case, the respondent has issued notice calling for payment of tax at the rate of Rs.1,000 per half year and, the notice issued to petitioner also indicates that in the event of failure, prosecution will follow as per the provisions of Secs.93 to 97,97-A of the Tamil Nadu District Municipalities Act, 1920. It is evident that though the respondent has effected publication of its intention to revise taxes under Act 24 of 1992 and the rules framed thereon the tax has not been fixed as per the rules framed under the Act 24 of 1992 and the prosecution is envisaged under the absolute provisions of the Tamil Nadu District Municipalities Act. This has resulted in failure of justice. This criminal original petition is allowed and the further proceedings in C.C.No.1146 of 1997 on the file of the Judicial Magistrate No.V, Vellore, is quashed. Consequently, in Crl.M.P.No.3679 of 1998 no order is necessary and the same is closed.