2002 (5) TMI 822 - HC - VAT and Sales Tax

Summary

The Karnataka High Court dismissed a revision petition to quash an order related to the recovery of sales tax dues under the Karnataka Sales Tax Act. The court held that the jurisdiction to levy fine and recover sales tax arrears as fine are different, and the Magistrate had the authority to recover any amount as fine under the Act. The objection raised was deemed untenable, and the petition was dismissed.