Special statutory recovery of sales tax arrears overrides the Magistrate's ordinary fine limit under criminal procedure.

Section 13(3)(b) of the Karnataka Sales Tax Act, 1957 creates a special mechanism for recovering sales tax arrears through a Magistrate by treating the amount as if it were a fine imposed by him. That recovery power operates independently of the Magistrate's ordinary fine-imposing jurisdiction under the Code of Criminal Procedure, 1973. The fine ceiling in section 29(2) of the Code does not limit recovery under the special sales tax provision, because the latter functions notwithstanding the Code and permits collection of the tax dues in full. The objection based on lack of jurisdiction was therefore untenable, and the petition was rejected.

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Issues: Whether sales tax arrears could be recovered by a Magistrate as fine under section 13(3)(b) of the Karnataka Sales Tax Act, 1957, notwithstanding the fine-limit under section 29(2) of the Code of Criminal Procedure, 1973.

Analysis: Section 13(3)(b) of the Karnataka Sales Tax Act, 1957 creates a distinct statutory mechanism for recovery of tax dues through a Magistrate, treating the amount as if it were a fine imposed by him. That mechanism is separate from the ordinary jurisdiction of a Magistrate to levy fine under the Code of Criminal Procedure, 1973. The ceiling on the amount of fine that a Magistrate may impose under section 29(2) of the Code does not control recovery under the special sales tax provision, because the latter operates notwithstanding the Code and authorises recovery of the tax amount in full as a mode of collection.

Conclusion: The objection to recovery on the ground of lack of jurisdiction was untenable, and the petition was rightly rejected.

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