J TAMILSELVAN Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE above criminal original petition has been filed under Section 482 of the Code of Criminal Procedure praying to call for the entire records in C.C.No.317 of 2002 on the file of the Court of Judicial Magistrate No.I, Dharmapuri and quash the same.

(2.) ON a perusal of the materials placed on record and upon hearing the learned counsel for both, it comes to be known that the respondent herein has filed a complaint before the Court below as against the petitioner for the offence punishable under section 24(2)(b) of the Tamil Nadu General Sales Tax Act, 1959 on allegation that the petitioner, who is a dealer in Selvam Traders at Dharmapuri was finally assessed for the years 1992-93 to 1994-95 and a balance of tax of Rs.1,34,83,052/- is due from the petitioner and the demand notices in Form B3 were issued and served on the petitioner on 31.3.1998, 21.4.1999 and 3.5.2000 and in spite of repeated demands, the petitioner has not paid the amount and hence would pray that the arrears realised under Section 24(2)(b) of the Tamil Nadu General Sales Tax Act may be treated as if it were a fine imposed by the learned Magistrate.

(3.) IN consideration of the facts pleaded, having regard to the materials placed on record and upon hearing the learned counsel for the petitioner and the learned Government Advocate contra, what comes to be known is that a case has been registered by the respondent for an offence punishable under Section 24(2)(b) of the Tamil Nadu General Sales Tax Act 1959, against the petitioner who is a dealer and for the tax assessed for the years 1992-93 to 1994-95 of Rs.1,34,83,052/- has been found due from the petitioner and having issued a demand notice in Form-B3 served on the petitioner on 31.3.98, 24.4.99 and 3.5.2000 and inspite of such demand made since the amount has not been paid they have resorted to initiate action under Section 24(2)(b) of the Tamil Nadu General Sales Tax Act, treating the same as it were a fine imposed on the trader by the Magistrate. Since the action is initiated under Section 24(2)(b) of the Tamil Nadu General Sales Sales Act, it has become relevant to extract Section 24(2)(b).