SAKUNTALA BAI Vs. STATE OF SIKKIM

JUDGEMENT

(1.) This Writ petition has been filed for quashing the order dated 19th June, 1987, passed by the learned Judicial Magistrate, East and North, ordering the issue of a warrant of attachment of immoveable properties belonging to the petitioner, in Criminal Miscellaneous Execution Petition No. 2 of 1987, which was registered at the instance of the Joint Secretary, Income-tax and Sales Tax Department for the recovery of a sum of Rs. 2,52,251.89 due on account of sales tax from the petitioner. Today is the date fixed for motion hearing. However, with the consent of both the sides, the case was heard on merits. There is no doubt that the learned Magistrate had the jurisdiction to entertain the execution petition under Section 386 of the Code of Criminal Procedure, 1898, read with Section 14 of the Sikkim Sales Tax Act, 1983. Section 386 authorises a Magistrate to issue warrant of attachment only of moveable property. As such, the order of the learned Magistrate ordering the issue of warrant for immoveable properties was without jurisdiction. So, the impugned order dated 19th June, 1987, of the learned Magistrate is quashed in so far as it relates to the immoveable properties of the petitioner. However, it is made clear that the Income-tax and Sales Tax Department shall be free to move in the matter of the realisation of the sales tax dues as permissible under law.

(2.) No order as to costs.