1957 (11) TMI 18

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....under this Act shall be paid in such manner, and in such instalments, if any, and within such time, as may be specified in the notice of assessment, not being less than fifteen days from the date of service of the notice. In default of such payment, the whole of the amount then remaining due may be recovered as if it were an arrear of land revenue ". 2.. The proceedings apparently proved infructuous, and a prosecution under section 19 of the Travancore-Cochin General Sales Tax Act, 1125, was launched as C.C. No. 904 of 1955 in the Court of the First Class Magistrate, Ponkunnam. Section 19 is in the following terms: "Any person who, (a) wilfully submits an untrue return or fails to submit a return as required by the provisions of this Act o....

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....d to pay, on demand by the competent authority, a sum of Rs. 1,01,716-4-3, due from them as sales tax for the years 1950 to 1954. This amount will be realised from A1 to 4, jointly or severally, individually or collectively under the provisions of the Criminal Procedure Code for realization of criminal fines, as if it were a fine imposed by this Court on each accused individually and all of them together. Take steps for the realization". (Ex. A dated 18th October, 1955). 4.. Sub-section (1)(b) of section 386 of the Code of Criminal Procedure, 1898, empowers the Court which sentenced an offender to pay a fine to "issue a warrant to the Collector of the District authorising him to realise the amount by execution according to civil process ag....

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....e mode of recovery contemplated by section 13 of the Travancore-Cochin General Sales Tax Act, 1125, is apparently of general application and the mode of recovery indicated in section 19 of the said Act read with section 386 of the Code of Criminal Procedure, 1898, is one which applies only to cases like the one before us where there has been a prosecution and a conviction, and the arrears of tax has been specified, and a warrant issued by the Magistrate to the Collector. It is a well recognised canon of construction that where there is a specific provision in a statute as well as a general provision, and a case is covered by the specific provision, it is the specific provision which must govern the case and not the general one. 7.. Bindra ....