https://www.taxtmi.com/caselaws?id=149908 Where a taxing statute authorises recovery of arrears by a Magistrate as if the amount were a fine, the Magistrate may use the fine-recovery procedure under the Code of Criminal Procedure, including section 386, even though he acts as a persona designata. That recovery power, however, is confined to the monetary limits attached to the Magistrate's power to impose a fine under section 32 of the Code. Recovery beyond the maximum fine jurisdiction of a First Class Magistrate is without jurisdiction and any warrant issued in excess of that limit is invalid. en-us Mon, 07 Dec 1970 00:00:00 +0530 Mon, 06 May 2013 11:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149908 Where a taxing statute authorises recovery of arrears by a Magistrate as if the amount were a fine, the Magistrate may use the fine-recovery procedure under the Code of Criminal Procedure, including section 386, even though he acts as a persona designata. That recovery power, however, is confined to the monetary limits attached to the Magistrate's power to impose a fine under section 32 of the Code. Recovery beyond the maximum fine jurisdiction of a First Class Magistrate is without jurisdiction and any warrant issued in excess of that limit is invalid. Case-Laws VAT and Sales Tax Mon, 07 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149908