2003 (10) TMI 657

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....under section 24(2)(b) of the Tamil Nadu General Sales Tax Act, 1959 on allegation that the petitioner, who is a dealer in Selvam Traders at Dharmapuri was finally assessed for the years 1992-93 to 1994-95 and a balance of tax of ₹ 1,34,83,052/- is due from the petitioner and the demand notices in Form B3 were issued and served on the petitioner on 31.3.1998, 21.4.1999 and 3.5.2000 and in spite of repeated demands, the petitioner has not paid the amount and hence would pray that the arrears realised under Section 24(2)(b) of the Tamil Nadu General Sales Tax Act may be treated as if it were a fine imposed by the learned Magistrate. 3. When the said complaint is pending trial, the petitioner/accused has come forward to file the above c....

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...., a Judicial Magistrate is empowered to impose a punishment of three years imprisonment and levy a fine of ₹ 5,000/- only and since as per Sec. 24(2)(b) of the Tamil Nadu General Sales Tax Act, the sales tax authorities can move the criminal court to recover the sales tax due as if the amount of tax due is a penalty, the lodging of prosecution before the Court below is wholly without jurisdiction since the amount sought to be recovered is excess and beyond the jurisdiction of the Judicial Magistrate in terms of Sections 28 and 29 of Cr.P.C.; that one year period of limitation under Section 468 Cr.P.C. has been prescribed for lodging prosecution in a case. 6. During argument learned counsel appearing on behalf of the petitioner would ....

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....ch demand made since the amount has not been paid they have resorted to initiate action under Section 24(2)(b) of the Tamil Nadu General Sales Tax Act, treating the same as it were a fine imposed on the trader by the Magistrate. Since the action is initiated under Section 24(2)(b) of the Tamil Nadu General Sales Act, it has become relevant to extract Section 24(2)(b). "24. Payment and recovery of tax.- (1) Save as otherwise provided for in sub-section (2) of Section 13, the tax assessed or has become payable under this Act from a dealer or person and any other amount due from him under this Act shall be paid in such manner and in such instalments, if any, and within such time as may be specified in the notice of assessment, not being....