M. NAGENDRAPPA Vs. COMMERCIAL TAX OFFICER, HARAPANAHALLI

JUDGEMENT

(1.) REVISION petitioner challenges the order dated July 31, 1993 of the learned Judicial Magistrate, First Class, Kudligi, in Crl. M.C. No. 133 of 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 learned counsel for the revision -petitioner contended that the order is patently wrong and law did not permit the Magistrate to enforce the default clause against the respondent in a proceeding in a proceeding on an application under section 13 of the Karnataka Sales Tax Act, 1957. There is force in the arguments of the learned counsel.