https://www.taxtmi.com/caselaws?id=149864 A Magistrate acting under Section 23(2) of the Kerala General Sales Tax Act, 1963 to recover assessed tax as if it were a fine performs a limited statutory recovery function, not a criminal court function under the Criminal Procedure Code. The assessment of liability remains with the taxing authorities, while the Magistrate's role is confined to execution of recovery under the special statute. The proceeding is therefore executive in nature and the order cannot be treated as one passed by an inferior criminal court. On that basis, revisional jurisdiction under Sections 438 and 439 of the Criminal Procedure Code does not apply, and a revision against the recovery order is not maintainable. en-us Thu, 27 Aug 1970 00:00:00 +0530 Sat, 04 May 2013 15:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149864 A Magistrate acting under Section 23(2) of the Kerala General Sales Tax Act, 1963 to recover assessed tax as if it were a fine performs a limited statutory recovery function, not a criminal court function under the Criminal Procedure Code. The assessment of liability remains with the taxing authorities, while the Magistrate's role is confined to execution of recovery under the special statute. The proceeding is therefore executive in nature and the order cannot be treated as one passed by an inferior criminal court. On that basis, revisional jurisdiction under Sections 438 and 439 of the Criminal Procedure Code does not apply, and a revision against the recovery order is not maintainable. Case-Laws VAT and Sales Tax Thu, 27 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149864