https://www.taxtmi.com/caselaws?id=151004 Section 23(2)(b) of the Kerala General Sales Tax Act, 1963 authorises recovery of assessed tax by treating it as recoverable "as if it were a fine", but the fiction is confined to recovery alone. The function is ministerial and executive in character, flowing from the sales tax statute itself rather than the Code of Criminal Procedure. It does not convert the tax into a fine or require the matter to be dealt with only by a Judicial Magistrate. An Executive Magistrate is therefore competent to entertain and proceed with the recovery application, and the jurisdictional objection fails. en-us Fri, 19 Sep 1975 00:00:00 +0530 Mon, 27 May 2013 12:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151004 Section 23(2)(b) of the Kerala General Sales Tax Act, 1963 authorises recovery of assessed tax by treating it as recoverable "as if it were a fine", but the fiction is confined to recovery alone. The function is ministerial and executive in character, flowing from the sales tax statute itself rather than the Code of Criminal Procedure. It does not convert the tax into a fine or require the matter to be dealt with only by a Judicial Magistrate. An Executive Magistrate is therefore competent to entertain and proceed with the recovery application, and the jurisdictional objection fails. Case-Laws VAT and Sales Tax Fri, 19 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151004