2002 (5) TMI 822

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....r section 397, Criminal Procedure Code, praying to quash the order dated December 29, 2001 passed in C. Mis. No. 28 of 2000 on the file of Civil Judge and JMFC (Junior Division), Holenarsipura taluk. Towards recovery of sales tax dues, prosecution was launched under section 13(3) of the Karnataka Sales Tax Act, 1957, as a fine. After issuance of notice, the petitioner appeared before the trial cou....

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....s if it were an arrear of land revenue, or (aa) by attachment and sale or by sale without attachment of any property of such dealer or any other person by the assessing authority or the prescribed officer in accordance with such rules as may be prescribed; (b) notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), on application to any Magistrate, by ....