1966 (3) TMI 67

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.... Bijapur in ground-nuts, cotton-seed and other commodities and was registered as a dealer under the Mysore Sales Tax Act, 1957. For the period between November 12, 1958, and October 31, 1959, he was assessed to sales tax amounting to Rs. 9,864.31 P. by the Commercial Tax Officer, Bijapur, in his order dated December 4, 1963. On January 3, 1964, the Commercial Tax Officer served on him a notice of payment requiring him to pay the tax assessed on him within 21 days. He was similarly assessed to pay tax for two subsequent periods by two separate orders passed by the Commercial Tax Officer. Two separate notices of demand were served on him requiring him to pay the tax assessed within 21 days. It is common ground that the respondent did not c....

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.... unless the requirements of the proviso are satisfied the respondent is not liable to be proceeded against under section 29(1)(d). In order to appreciate his argument it is desirable to reproduce the provision relied upon by him. Sub-section (3) of section 13 reads as follows: "Any tax assessed, or any other amount due under this Act from a dealer, may without prejudice to any other mode of collection, be recovered- (a) as if it were an arrear of land revenue, or (b) on application to any Magistrate, by such Magistrate as if it were a fine imposed by him: Provided that no proceeding for such recovery shall be taken or continued as long as he has, in regard to the payment of such tax or other amount, as the case may be, complied ....

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....e (a) or clause (b) of that provision. The assessee who has moved the appropriate authority under one of the provisions referred to in the proviso has, however, been afforded interim protection from action under clause (a) or clause (b) provided that he approaches the appropriate authority and obtains from that authority an order of stay of proceedings under clause (a) or clause (b). That, however, is not enough. If the order of the appropriate authority lays down any condition the proviso requires that the assessee must comply with those conditions before he can obtain interim relief under the proviso. Apart from that, we fail to see how the proviso to sub-section (3) of sec- tion 13 can at all be an answer to a prosecution under sectio....