1996 (7) TMI 501

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....ass, Kudligi, in Crl. M.C. No. 133 of 1991 sentencing the society to suffer simple imprisonment for 3 years and issuing non-bailable warrant for the arrest. 2.. Heard the learned counsel for the revision-petitioner and learned Government Pleader. 3.. The revision arises in the following circumstances: The Commercial Tax Officer, Harapanahalli, made an application before the learned Magistrate ....

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....use against the respondent in a proceeding on an application under section 13 of the Karnataka Sales Tax Act, 1957. There is force in the arguments of the learned counsel. 5.. On an application under section 13(2)(b) of the Karnataka Sales Tax Act by the assessing authority for the recovery of arrears due, the learned Magistrate is required to follow the procedure contemplated under section 421 o....