STATE OF MYSORE Vs. S S YALAMALI

JUDGEMENT

(1.) These two revision petitions have been filed under sub-section (4) of section 13 of the Mysore Sales Tax Act, 1957 (hereinafter referred to as the Act). The petitioner in both the cases is the State of Mysore, by the Commercial Tax Officer, II Circle, Gadag. The respondent is the same person in both these revision petitions and he is unrepresented. He had been assessed to tax under the Act and having committed default in the payment of the same, the petitioner had filed two applications under section 13(b) of the Act, before the Judicial Magistrate, I Class, Gadag, praying for the recovery by the Magistrate of the amount due from the respondent, as if it were a fine imposed by the Magistrate. Those two applications having been dismissed by that Magistrate, these two revision petitions have been filed against those orders made by the learned Magistrate.

(2.) The learned Magistrate has dismissed those two applications on two grounds. One of the grounds is that at the time when those two applications were filed before the Magistrate, recovery proceedings were still pending before the revenue authorities. Having regard to the language of sub-section (3) of section 13 of the Act, the Magistrate was of the view that when the proceedings for the recovery of the dues as if they were arrears of land revenue were still pending, an application could not be made to the Magistrate for recovery of the dues as if they were a fine imposed by him. Mr. Shantharaju, the learned Advocate appearing for the petitioner in both these cases has questioned the correctness of the view taken by the learned Magistrate in both the cases.

(3.) The relevant part of sub-section (3) of section 13 of the Act is as follows :