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    <title>1998 (6) TMI 545 - TAMIL NADU TAXATION SPECIAL TRIBUNAL</title>
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    <description>A non-bailable warrant may validly be issued under the Code of Criminal Procedure to secure a person&#039;s attendance in a pending complaint, even where the complaint relates to recovery of sales tax arrears. The warrant was treated as an attendance process after repeated non-appearance, not as coercive action for non-payment of tax. On that basis, the Magistrate was competent to issue the warrant, and authorities dealing with recovery of tax itself were held inapplicable because they did not address warrants issued for absence in pending proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=159138</link>
      <description>A non-bailable warrant may validly be issued under the Code of Criminal Procedure to secure a person&#039;s attendance in a pending complaint, even where the complaint relates to recovery of sales tax arrears. The warrant was treated as an attendance process after repeated non-appearance, not as coercive action for non-payment of tax. On that basis, the Magistrate was competent to issue the warrant, and authorities dealing with recovery of tax itself were held inapplicable because they did not address warrants issued for absence in pending proceedings.</description>
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      <pubDate>Tue, 02 Jun 1998 00:00:00 +0530</pubDate>
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