Tax recovery order by Magistrate under special statute is ministerial and not subject to criminal revision

A Magistrate acting under section 13(3)(b) of the Mysore Sales Tax Act, 1957, for recovery of finally determined sales tax arrears performs a ministerial, executive function as a persona designate, not a judicial function under the Criminal Procedure Code. The order merely enforces recovery of tax already assessed through the statutory machinery and does not decide liability or quantum. As the Act provides its own appeal and revision against assessment, and no provision confers criminal revisional scrutiny over such recovery orders, sections 435, 436, 438 and 439 of the Code are inapplicable. The reference under section 438 was therefore incompetent.

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Issues: Whether an order passed by a Magistrate acting under section 13(3)(b) of the Mysore Sales Tax Act, 1957 for recovery of sales tax arrears is a judicial order amenable to revision under the Code of Criminal Procedure, and whether a reference under section 438 of that Code is competent.

Analysis: The assessment machinery under the Act provides the dealer full opportunities to challenge liability and quantum of tax through appeal and revision within the taxing statute. The proceeding under section 13(3)(b) arises only after the tax has been finally determined and is confined to recovery of the amount as if it were a fine. The Magistrate does not decide the validity or extent of the tax claim, but merely takes steps for recovery in the designated manner. Such a function is ministerial and executive in character, and the Magistrate acts as a persona designate under the Act rather than as a court exercising authority under the Code of Criminal Procedure. In the absence of any statutory provision conferring a revision against such an order, the revisional powers under sections 435, 436, 438 and 439 of the Code cannot be invoked.

Conclusion: The order under section 13(3)(b) is not revisable under the Code of Criminal Procedure, and the reference under section 438 was incompetent.

Ratio Decidendi: A Magistrate acting solely for recovery of tax dues under a special statute functions as a persona designate in a ministerial capacity, so the resulting order is not an order of an inferior criminal court and is not subject to criminal revisional jurisdiction unless the statute expressly provides otherwise.

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