https://www.taxtmi.com/caselaws?id=128661 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. en-us Fri, 21 Jun 1963 00:00:00 +0530 Tue, 09 Apr 2013 18:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128661 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. Case-Laws VAT and Sales Tax Fri, 21 Jun 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128661