STATE Vs. G LUDYAWAR AND

JUDGEMENT

(1.) This criminal revision case relates to a reference by the District Magistrate of Raichur and purports to be under section 438 of the Code of Criminal Procedure. It is in respect of an order dated 18th October, 1962, made by the Munsiff-Magistrate, Deodurg, in Criminal Case No. 45/3 of 1962 refusing to take proceedings for the recovery of a sum of Rs. 192 which had been assessed as the sales tax due from the respondent for the year 1959-60. The Assistant Commercial Tax Officer, Raichur, had applied to the Magistrate, under section 13(3)(b) of the Mysore Sales Tax Act, 1957 (hereinafter referred to as the Act), for the recovery of this amount as if it had been a fine imposed by the Magistrate. The Magistrate refused to take proceedings on the ground that the Commercial Tax Officer had assessed a wrong person and that respondent Venkoba Naik was not the person from whom the said tax was due.

(2.) The Assistant Commercial Tax Officer preferred a revision petition to the District Magistrate who, being of the view that the Munsiff-Magistrate should not have refused to recover the tax, has made the present reference.

(3.) The respondent though served with a notice, has not appeared before us. Sri D. M. Chandrasekhar the learned Assistant Advocate-General has appeared for the State.