STATE OF MYSORE Vs. VENKATA RAO

JUDGEMENT

(1.) THE learned Magistrate has come to the conclusion that the notice of demand contemplated under Ss.12 and 12(a) of the Mysore Sales Tax Act, 1957 had not been annexed to the petition and it was not known whether such a demand notice had been served and was a failure to comply with the same thereafter. This is a finding of fact and does not call for interference by this Court. However the learned Magistrate has also made certain observations in regard to the requirement of S.13 of the Act. He was of the opinion that until the complainant exhausts other remedies for the collection of tax he cannot file an application under S.13 to take coercive steps for recovery before the Court. This view is not correct. However in view of the finding that there is no proof of the service of notice of demand, the ultimate order of the Magistrate is correct. This petition is accordingly dismissed.