Attachment of immovable property for tax recovery exceeded magistrate's jurisdiction under the criminal procedure and sales tax framework.

A Magistrate acting under section 386 of the Code of Criminal Procedure, 1898 read with section 14 of the Sikkim Sales Tax Act, 1983 could issue attachment only in relation to movable property. Although execution for recovery of sales tax dues was maintainable under the Act, that procedural power did not extend to immovable property. The direction to attach immovable property therefore exceeded the jurisdiction conferred by the governing provision and was liable to be quashed.

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Issues: Whether a Magistrate acting under section 386 of the Code of Criminal Procedure, 1898 read with section 14 of the Sikkim Sales Tax Act, 1983 could lawfully issue a warrant of attachment against immovable property for recovery of sales tax dues.

Analysis: Section 386 of the Code of Criminal Procedure, 1898 authorises a Magistrate to issue a warrant of attachment only in respect of movable property. Although the execution petition was maintainable under section 14 of the Sikkim Sales Tax Act, 1983, the power invoked did not extend to attachment of immovable property. The impugned direction therefore travelled beyond the jurisdiction conferred by the governing provision.

Conclusion: The warrant of attachment against the petitioner's immovable property was jurisdiction and was liable to be quashed.

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