M.V. SHESHACHALAPATHY NAIDU Vs. ASSISTANT COMMERCIAL

JUDGEMENT

(1.) CHALLENGE in this petition is to an order of attachment of an immovable property belonging to the petitioner's father, for recovery of the alleged arrears of tax etc.

(2.) PETITIONER has been prosecuted in the Court, by the respondent for recovery of Rs.75,180/-, being the tax payable under S.13(3) of the Karnataka Sales Tax Act, 1957. Learned Magistrate passed an order dated 18.10.2011 attaching the property of the petitioner's father. Said order was questioned in Crl.R.P.No.1258/2011. By an order dated 14.12.2011, while allowing the petition and remanding the matter to the learned Magistrate, Court below was directed to decide the matter in the light of the observations made i.e., after issue of fresh summons to the petitioner.