MOHANLAL PREMCHAND Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner-firm is an assessee under the Mysore Sales Tax Act, 1957 (hereinafter referred to as the 'Act') , For the years 1963-64 and 1964-65, the petitioner was assessed to tax of Rs. 19,767-38 and Rs. 3,663-62 respectively. The petitioner having defaulted in making payment of the tax assessed, the Commercial Tax Officer, Bagalkot (respondent-1) filed Mis. Petns. Nos.34/70 and 71/1970 before the First Class Judicial Magistrate, Badami (respondent 2) under S.13(3) (b) of the Act, for the recovery of the tax due and other miscellaneous amounts payable under the Act. Respondent 2 issued warrants for attachment of the properties of the petitioner to recover the arrears of tax claimed as if it were fine imposed by him. The petitioner has challenged the recovery proceedings in these writ petitions.

(2.) The main contention of Sri K.Srinivasan, counsel for the petitioner is that the Magistrate has no jurisdiction to issue a warrant under S. 386 Crl.P.C. and in any event, he cannot recover more than Rs.2,000 as prescribed under S. 32 Crl.P.C.

(3.) In order to appreciate the contentions it is necessary to set out the provisions of S.13(3) of the Act and S. 386 Crl.P.C.: Section 13(3) of the Act reads: