KRISHNAMURTHY SHRINIVASACHARYA Vs. ASSISTANT C T O GADAG

JUDGEMENT

(1.) The parties in these two petitions are common. These petitions have arisen out of the orders passed by the Judicial Magistrate F. C. (I Court), Gadag, in C. Mis. No. 72 of 1980 and C.C. No. 73 of 1980, on 5-2-1981. The facts are that the Assistant Commercial Tax Officer, Gadag, applied to the Magistrate, as per S. 13 of the Karnataka Sales Tax Act, 1957 (to be hereinafter referred to as the Act), producing assessment orders and demand notices passed and issued against the petitioner, and praying that the amount stated therein be recovered as if it were a fine imposed by him in accordance with S. 13 (b) of the Act.

(2.) The two cases cover two different periods of assessment. That is all the distinction between the two. An objection was raised before the Magistrate, by way of an application in both the cases, that the amount could not be recovered as the petitioner runs a restaurait and renders service by supplying food and eatables to the customers, but does not do transactions amounting to sale which is taxable under the provisions of the Act. The learned Magistrate over-ruled the objection raised by the petitioner and rejected the application, by relying on S. 32 of the Act, which reads as follows :

(3.) The decision in Northern India Caterer's case (1) his been gone into by the Supreme Court once again as review petitions were filed on behalf of the Lt. Governor of Delhi (2). In the review petitions filed before the Supreme Court, the position of law has been clarified, in paragraphs 12, 16 and 17 as follows :