1980 (7) TMI 239 - HC - VAT and Sales Tax

Summary

The Karnataka High Court dismissed a revision petition by the State under the Karnataka Sales Tax Act against the order of a Magistrate rejecting an application for tax recovery from an excise contractor. The Magistrate was empowered to recover the tax amount as a fine, regardless of the fine limit under the Criminal Procedure Code. The application was rejected due to lack of specific property information and jurisdictional issues. The State was given the liberty to file a fresh application.