https://www.taxtmi.com/caselaws?id=158208 Recovery of tax arrears under the Karnataka Sales Tax Act, 1957 must follow the procedure for recovery of fine under Section 421 of the Code of Criminal Procedure, which permits attachment and sale of movable property or recovery as arrears of land revenue. That mechanism does not authorise default imprisonment in a tax recovery proceeding, because imprisonment for non-payment applies only where a fine has been imposed and remains unpaid. The Magistrate's order imposing default imprisonment and directing issue of a non-bailable warrant was therefore unsustainable in law and was set aside. en-us Tue, 30 Jul 1996 00:00:00 +0530 Fri, 18 Oct 2013 12:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158208 Recovery of tax arrears under the Karnataka Sales Tax Act, 1957 must follow the procedure for recovery of fine under Section 421 of the Code of Criminal Procedure, which permits attachment and sale of movable property or recovery as arrears of land revenue. That mechanism does not authorise default imprisonment in a tax recovery proceeding, because imprisonment for non-payment applies only where a fine has been imposed and remains unpaid. The Magistrate's order imposing default imprisonment and directing issue of a non-bailable warrant was therefore unsustainable in law and was set aside. Case-Laws VAT and Sales Tax Tue, 30 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158208