LATHA WINES Vs. GOVERNMENT OF KARNATAKA

JUDGEMENT

(1.) SRI S. G. Rajendra Reddy, High Court Government Pleader, takes notice for the State.

(2.) THIS revision petition is filed under Section 397, Criminal Procedure Code, praying to quash the order dated December 29, 2001 passed in C. Mis. No. 28 of 2000 on the file of Civil Judge and JMFC (Junior Division), Holenarsipura taluk. Towards recovery of sales tax dues, prosecution was launched under Section 13 (3) of the Karnataka Sales Tax Act, 1957, as a fine. After issuance of notice, the petitioner appeared before the trial court, raised objection that the jurisdiction of the Magistrate to levy fine is not more than Rs. 3,000 and he has no jurisdiction to recover Rs. 35,000 as fine.

(3.) THE JMFC, Holenarsipura, has rightly taken the view that the objection taken is untenable. The provisions of Section 13 (1) and 13 (3) of the Karnataka Sales Tax Act to the extent necessary for reference are extracted hereunder :