1971 (6) TMI 48

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....as made by JAGANNATHA SHETTY, J.-This is a revision petition under section 13(4) of the Mysore Sales Tax Act, 1957, against the order dated 21st November, 1970, by which the learned Second Magistrate, Bangalore, issued a warrant for the attachment of movables belonging to the petitioner for recovery of arrears of sales tax for the years 1967-68 and 1968-69 amounting to Rs. 496.60. The said sum rep....

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....case of Sri N. Annaiyappa, Gowrishankar Bakery, Konena Agrahara, the provisional demand raised for that year and included in the recovery application filed before the Honourable Court in C. Misc. No. 55/70 is reduced completely and, hence, the said recovery application relates only for recovery of tax due towards final assessment made for 1967-68. The amount covered by this recovery application is....

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...."386. Warrant for levy of fine.-(1) Whenever an offender has been sentenced to pay a fine, the court passing the sentence may take action for the recovery of the fine in either or both of the following ways, that is to say, it may- (a) issue a warrant for the levy of the amount by attachment and sale of any movable property belonging to the offender; (b) issue a warrant to the Collector of t....