1968 (9) TMI 100

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....esented by the District Magistrate, South Arcot, Cuddalore, and the Deputy Commercial Tax Officer, Cuddalore, directing them to forbear from executing the warrant issued under section 24(2)(b) of the Madras General Sales Tax Act at Pondicherry State through the District Magistrate, Pondicherry. The petitioners' contention is that no sales were effected in the Madras State. But this is not the subj....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f fine. It is clear from section 386(1)(a) that issue of warrant for the levy of the amount by attachment and sale of any movable property of the defaulter is one of the modes of recovering the fine. Section 387, Criminal Procedure Code, mentions the effect of such warrant. It is clear from section 387, Criminal Procedure Code, that a warrant issued under section 386, subsection (1), clause (a), C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erritorial limits of the Madras State. The learned Advocate for the petitioners relied on the decision of the Supreme Court in Shama Rao v. Union Territory of Pondicherry[1967] 20 S.T.C. 215. in which it was held that there was a total surrender in the matter of sales tax legislation by the Pondicherry Assembly in favour of the Madras Legislature and therefore the Pondicherry Sales Tax Act, 196....