M NAGENDRAPPA Vs. COMMEREIA1 TAX OFFICER

JUDGEMENT

(1.) Revision petition challenges the order dated July 31, 1993 of the learned Judicial Magistrate First Class, Kudligi in Crl. M.C. No. 133/1991 sentencing the Society to suffer simple imprisonment for 3 years and issuing Non-Bailable Warrant for the arrest.

(2.) Heard the learned Counsel for the revision petitioner and learned Government Pleader.

(3.) The revision arises in the following circumstances : The Commercial Tax Officer, Harapanahalli made an application before the learned Magistrate under S. 13(3)(b) of the Karnataka Sales Tax Act, 1957 for recovery of a sum of Rs. 51,600/- being the arrears of tax for the assessment year 1985-86. The learned Magistrate on receiving the application issued fine levy warrant for the recovery of the amount. The Police, however, reported that revisioner petitioner-Society did not possess either movable or immovable property. It is, therefore, on July 31, 1993, the learned Magistrate directs the revision petitioner (Secretary of the Society) to suffer imprisonment for 3 years in default of payment of the said amount and further directs issue of Non-bailableWarrant for his arrest.