2022 (3) TMI 553

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.... ADVOCATE) RESPONDENT (BY SRI K.S.ABHIJITH, HCGP) O R D E R This petition is filed under Section 397 read with Section 401 of Cr.P.C., praying to set aside the order passed by the Special JMFC (Sales Tax), Bengaluru in C.Misc.No.715/2004 dated 26.07.2012, call for Trial Court records and grant any other relief as deems fit in the facts and circumstances of the case. 2. Heard the learne....

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....s of Accounts, as per the provisions of the KST Rules. However, the assessing authority has concluded the assessment order for the Assessment Year 2001-2002 vide order dated 25.02.2004 and the assessing authority comes to the conclusion that the petitioner is liable to pay Sales Tax at 12% on sale of food articles and accordingly levied a tax of Rs. 35,25,376/-. In view of the order passed under S....

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....t is that the learned Special JMFC (Sales Tax) Court ought not to have issued the order of attachment of property through BBMP Commissioner. The learned counsel for the petitioner brought to the notice of this Court that Section 421 of Cr.P.C., for Warrant for levy of fine, particularly, clause (b) of Section 421, wherein, it is specifically mentioned issue a warrant to the Collector of the Distri....

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....les Tax) Court invoking Section 421 of Cr.P.C., issued the warrant and the same is as per Section 421(2) of Cr.P.C., which says only the District Magistrate is empowered to attach the property not the Commissioner, BBMP. When such being the case, the order requires an interference of this Court since the Commissioner of BBMP., has no any authority to attach the property as ordered by the Special J....