High Court to Review Special JMFC Court's Overreach in Property Attachment for Tax Arrears; Only District Magistrate Authorized.

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....Recovery of arrears of tax - Power of Special JMFC (Sales Tax) Court to attach the property through FLW through Commissioner, BBMP - 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 JMFC (Sales Tax) Court - HC....