Sales tax recovery by distress warrant upheld without prior notice, separate assessment order, or fine-limit constraint

Recovery of sales tax under the Karnataka Sales Tax Act, 1957 could proceed by distress warrant where the liability had already arisen from the assessee's own return and the amount was payable in advance under sections 12 and 12-B. No prior show-cause notice was required before attachment and sale of movable property, and a separate assessment order was unnecessary because the tax was already due under the Act. The warrant was not invalid for failing to specify particular movable property, since recovery could be made against any movable property of the assessee. The Magistrate's ordinary limit on imposing fine did not restrict recovery under section 13(3)(b), which treated the amount due as recoverable as if it were a fine.

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Issues: Whether a distress warrant issued for recovery of sales tax due under the Karnataka Sales Tax Act, 1957 was invalid for want of prior notice, absence of a formal assessment order, an alleged defect in the form of the warrant, or because the amount recoverable exceeded the Magistrate's power to impose fine.

Analysis: The tax liability had arisen on the basis of the assessees' own return, and the amount demanded was the tax payable in advance under sections 12 and 12-B of the Karnataka Sales Tax Act, 1957. No prior show-cause notice was required either under section 13(4) of the Act or on general principles of natural justice before proceeding to attachment and sale of movable property. A separate assessment order was not necessary because the amount was already due under the Act. The warrant was not invalid merely because it did not identify a particular movable property, since the law contemplated attachment and sale of any movable property belonging to the assessee. The limitation on the Magistrate's power to impose fine under the Code of Criminal Procedure did not control recovery under section 13(3)(b), as that provision authorised recovery of the amount due as if it were a fine notwithstanding the amount exceeded the Magistrate's own sentencing limit.

Conclusion: The warrant of distress was valid and the revision failed.

Ratio Decidendi: Where a statute authorises recovery of tax due as if it were a fine, the Magistrate may order attachment and sale of movable property without a prior show-cause notice or a separate assessment order, and the recovery is not confined by the Magistrate's ordinary power to impose fine.

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