1975 (10) TMI 86

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.... Tax Officer, Sirsi, under section 13(3)(b) of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act) before the Magistrate, praying that the amounts mentioned in the applications may be recovered from the present petitioners as if the amounts were fine imposed by the Magistrate. The Magistrate issued notices to the petitioners and the petitioners contended apart from other contentions, that they were not liable to pay the sums demanded and that the demand notices had not been served on them. The concerned demand notices were produced by the Commercial Tax Officer by filing a memo. The Magistrate acted on the demand notices and held that assessment orders had been passed against the petitioners and that the petitioners were ....

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....Code of Criminal Procedure, 1973 (hereinafter referred to as the Code). Hence, it is crystal clear that recovery of the amount by the Magistrate as if it were a fine imposed by him, is done by the Magistrate under section 421 of the Code. In view of these circumstances and the position in law, these revision petitions are maintainable. They cannot be regarded as revision petitions under section 23 of the Act which are to be registered as sales tax revision petitions, according to the Rules of this High Court. Under section 421(1) of the Code, a Magistrate can proceed to take action for the recovery of the fine in either or both of the following ways, that is to say, he may"(a) issue a warrant for the levy of the amount by attachment and ....