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of <h1>High Court overturns Magistrate's order sentencing society to imprisonment for tax arrears</h1> <h3>M Nagendrappa Versus Commercial Tax Officer, Harapanahalli</h3> M Nagendrappa Versus Commercial Tax Officer, Harapanahalli - [1996] 103 STC 551 (Kar) The Karnataka High Court allowed the revision petition challenging the order of a Judicial Magistrate sentencing a society to 3 years of simple imprisonment for non-payment of tax arrears. The Court found the order to be illegal and irregular, setting it aside and remitting the matter back to the Magistrate for proper disposal. (Citation: 1996 (7) TMI 501 - KARNATAKA HIGH COURT)
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