KRISHNA FRUIT PRODUCTS NUZVID KRISHNA DISTRICT UNIT OF MARGADARSI CHIT FUND LIMITED HYD Vs. STATE OF A P

JUDGEMENT

(1.) This criminal petition is filed under Section 482 Cr.PC to quash the proceedings in STC No.56 of 2001 on the file of the Special Judicial II Class Magistrate, Nuzvid.

(2.) On the complaint of the Commissioner, Nuzvid Municipality for nonpayment of the revised enhanced tax for the year 2000-2001 by the petitioner, the criminal case has been filed against the petitioner for his prosecution under Sections 364, 366 and Rule 37(1) of Schedule II of A.P.Municipalities Act, 1965 amended.

(3.) The case of the 2nd responden Municipality is that the existing tax liabl to be paid by the petitioner in respect the premises occupied by him is Rs.8,891/- per half year; and the petitioner paid the at the same rate upto 31-3-2000; and special notice was issued for revising the tax from Rs.8,891A to Rs. 19,696/- per half year; and the said notice was served on the petitioner on 8-8-2000; and the petitioner submitted a revision petition on 7-9-2000 and pursuant to the said revision petition the Municipality issued a notice to the petitioner asking him to appear for hearing of the revision petition on 28-9-2000 at 4-00 p.m., in the Municipal Office, and the Manager of the petitioner-Industry attended for hearing on 28-9-2000 and requested not to revise the existing tax. But, the Commissioner revised the tax as proposed in the show-cause notice; and as per the enhancement, the petitioner is liable to pay the property tax at Rs. 19,696/- per half year and the same has become final and no appeal has been filed. Only after expiry of the limitation, a memorandum of appeal has been filed, which is not maintainable; and the enhanced revised tax has become final; and therefore, the Municipality rightly launched the prosecution.