Panchayat:Repo18/Law Manual Page0276

209C. Removal of unauthorised advertisement.- (1) Where any advertisement is erected, exhibited, fixed or retained contrary to the provisions of Section 209 or Section 209 A or after the written permission for the erection, exhibition, fixation or retention thereof for any period shall have expired or become void, the Secretary may, by notice in writing, require the owner or occupier of the land, building, wall hoarding or structure upon or over which the same is erected, exhibited, fixed or retained to take down or remove such advertisement, or may enter any building, land or property and have the advertisement removed.

(2) Any person exhibiting or responsible for exhibiting any advertisement otherwise than in accordance with the provisions of this Act shall be liable to pay, in addition to the penalty prescribed in VI and VII Schedule, the charges for the removal of the unauthorised advertisement, to the Village Panchayat.

209D. Collection of tax on advertisement.— The Secretary may farm out the collection of any tax on advertisement leviable under Section 209 for any period not exceeding one year at a time on such terms and conditions as may be provided for by bye-laws made under section 256.

209E. Recovery of tax payable.- Notwithstanding anything contained in this Act, any amount payable under the provisions of this Act, rules or bye-laws, is not paid on the due date, shall be recovered together with 59[penal interest at the rate of one per cent per month] from the due date:

Provided that no penalty shall be recovered on any amount that has become payable or payable in a half year, if it is paid in the same half year.]

210. Recovery of arrears of tax, cess etc.— Any arrear of cess, rate, surcharge or tax imposed or fees levied under this Act shall be recoverable as an arrear of public revenue under the law relating to the recovery of arrears of public revenue for the time being in force:

Provided that the Secretary of a Village Panchayat may directly recover by distraint, under his warrant, and sale of movable properties of the defaulter subject to such rules as may be prescribed: Provided further that, if for any reason the distraint or a sufficient distraint of a defaulter's property is impracticable, the Secretary may prosecute the defaulter before a Magistrate.

NOTES

A claim for unliquidated damages or loss arising out of breach of contract between Panchayat and a person cannot be recovered by resorting to revenue recovery proceedings either under S.210 of Kerala Panchayat Raj Act or Rules framed by the Government. Any amount due to the Panchayat, other than the arrear of cess or rate, surcharge, fees etc., is not recoverable as arrear of public revenue. - Govindankutty C. B. v. State of Kerala and Others – 2016 (4) KHC 555.

For violation of an agreement between Panchayat and a party, prosecution proceedings are not maintainable. When breach of contract is alleged, proper remedy is to approach Civil Court for appropriate relief. – Abdulkhadeer P. A. v. Executive Officer, Kodikulam and Another – 2016 (1) KHC 581 : 2016 (1) KLD 375 : 2016 (1) KLT 667.