EXECUTIVE OFFICER GRAM PANCHAYAT Vs. V V BHUJANGARAO

JUDGEMENT

(1.) This appeal is directed against the order of acquittal recorded by the learned Third Additional Munsif-Magistrate, Visakhapatnam, in C.C. No. 151 of 1977 on the file of his Court. The appellant is the complainant, Gram Panchayat, Nathayyapalem, represented by its Executive Officer, and the respondent is the accused in the case.

(2.) The Gram Panchayat filed a complaint against the accused under section 72 of the Andhra Pradesh Gram Panchayat Act (herein-after referred to as "the Act") read with Rules 34 (1) and (2) and 41 of the Andhra 'Pradesh Gram Panchayat Rules (hereinafter referred to as "the Rules") alleging that the accused, who is working as the Chief Erection Engineer in B. H. P. V. Ltd., Visakhapatnam, willfully failed to pay the profession-tax due for the year 1975-76 and that collection of the profession tax was found to be impracticable by distraint of his moveable property. The accused pleaded that he is a member of the defence personnel and that, therefore, he was personally exempt from paying the profession tax as provided in Regulation 288 of the Defence Service Regulations. Accepting the plea of the accused, the learned Magitrate acquitted the accused.

(3.) Sri M. S. R. Subrahmanyam, the learned Counsel for the appellant-Gram Panchayat, contends that Regulation 288 of the Defence Service Regulations does not apply to the case of the accused in so far as under the Regulation the defence service personnel are exempt from paying only taxes imposed by municipalities and not the taxes imposed by Gram Panchayats.