RAHIM KHAN Vs. STATE OF MYSORE

JUDGEMENT

(1.) THESE are two revision petitions preferied by an assessee under Section 13(4) of the Mysore Sales Tax Act, 1957. The common petitioner was assessed to sales tax for the years 1965-66 and 1966-67. Two applications were filed before the Court of the Judicial Magistrate, First Class, First Court, Bangalore under S.13(3) (b) of the Act for recovery of the arrears of tax alleged to be due. The assessee contended that there are no arrears due and in support of that contention he filed a certificate issued by the Assistant Commercial Tax Officer. He also contended that for the year. 1966-67 full satisfaction has been entered in'C.Misc. No. 335 of 1968. Without going into the question whether the tax assessed is due and outstand ing, the learned Magistrate overruled the objection of the assessee on the ground that when the Assistant Commercial Tax Officer has made calculations and noted that the amounts mentioned in the petition are the tax due from the assessee the Court must take it that the said tax due is as if it is a fine imposed by that Court. The learned Magistrate seems to be of the erroneous impression that the Court is not competent to go into the question whether there are arrears or not. When the assessee contends that the tax has been fully discharged or partly discharged it is the duty of the Court before whom recovery is sought, to take evidence and then decide whether the whole or any part of the tax assessed is outstanding.

(2.) IN that view, we allow these revision petitions, set aside the order of the learned Magistrate and remit the matter to the said Court for disposal of the applications for recovery in the light of this order. The parties are at liberty to lead evidence in the Court below. It is ordered accordingly. No costs.