Judgment 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. Contrary to the provisions of the Act and rules framed, during September, 1997. the respondent issued a special notice dated 4.9.1997 demanding Rs.10,000 towards Professions Tax for a period of five years, i.e., from 1992 to 1997. The respondent gave only three days time for payment and threatened to prosecute the petitioner under Secs.93, 94, 94-A and 95 of the Tamil Nadu District Municipalities Act, 1920, The respondent has assessed the tax arbitrarily, against which the petitioner protested. Despite the protest, the respondent has instituted a criminal proceedings to prosecute the petitioner under the provision of Secs.93, 91,94-A and 95 of the Tamil Nadu District Municipalities Act, which have become absolute. 4. Heard both the sides, The Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992, (Act 24 of 1992) has come into effect from 1.4.1992. As per the provisions of Act 24 of 1992 has oversiding effect over the provisions of Tamil Nadu District Municipalities Act. Sec.3 of the Act 24 of 1992 recites as under: “31. 4. Heard both the sides, The Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992, (Act 24 of 1992) has come into effect from 1.4.1992. As per the provisions of Act 24 of 1992 has oversiding effect over the provisions of Tamil Nadu District Municipalities Act. Sec.3 of the Act 24 of 1992 recites as under: “31. Act to override other laws:Save as otherwise provided in this Act, the provisions of this Act in so far as they relate to the levy and collection of profession tax, shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force and the provisions in any such law authorising the local authority to levy and collect any tax on professions, trades, callings or employments, shall on and from the date of commencement of this Act, stand repealed.” It is, therefore, evident that all sections in the Tamil Nadu District Municipalities Act relating to professional tax stand repealed and any law authorising the local authority in this regard also stands repealed. 5. Rule 3 of the Tamil Nadu Tax on the Professions Traders, Callings and Employment Rules, 1992, reads as under: “3. Municipal authority to determine the rate of tax:(1) Every Municipal authority shall determine by resolution the rate of tax for every entry in the schedule to the Act, which shall not be less than the minimum and not more than the maximum specified in the said schedule: Provided that before passing a resolution determining the rate of tax for the first time or increasing the rate of the existing tax, the municipal authority shall publish a notification at least in one of the leading Tamil Daily Newspapers circulating in that area and on the Notice Board of the Municipal office and in such other places within the jurisdiction of the municipal authority, as may be specified by the municipal authority, and by beat of drum of its intention, to fix a reasonable period not being less than fifteen days for submission of objections, and consider the objections, if any, received within the period specified in the notification. Provided further that any resolution reducing the rate at which the tax is levied, shall be reported to the Government immediately and in cases where there is any outstanding loan due from the municipal authority to the Central or to any State Government or to the public or to any other local authority, such reduction shall not be carried into effect without the sanction of the Government.” It would thus be evident that the Municipal authority has to effect a notification in leading Tamil dailies, and by beat of drum of its intention to determine the rate of tax or to enhance the existing rate of tax and fix a reasonable period not less than fifteen days for submissions of objections. There afterwards, the objections have to be considered within the period specified in the notification. 6. Serial No.20-A in the schedule annexed to the Tamil Nadu Tax on Professions, Trades, Callings and Employment Act (Act 24 of 1992) envisages that the rate of tax per half year on a partnership firm engaged in any profession, trade or calling is a minimum of Rs.840 and a maximum of Rs.960. 7. 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.