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TMI Blog1959 (7) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... ner preferred an appeal against the conviction and sentence and the learned Sessions Judge modified the order of the trial Court by reducing the fine to Rs. 50. It was also directed that the petitioner has to pay a sum of Rs. 921-14-0 by way of tax assessed on him and a further sum of Rs. 12 by way of licence fee. A general direction was also made that in default the petitioner will undergo simple imprisonment for 3 weeks. The revision petition filed by the petitioner against the order of the Sessions Court proved unsuccessful. Subsequently the petitioner appears to have paid the fine that had been imposed on him by the learned Sessions Judge. In view of his default to pay the other amounts due from him as per the order of the Sessions Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the provisions of this Act, shall on conviction by a Magistrate of the First class, be liable to a fine which may extend to one thousand rupees and in the case of a conviction under clause (b), (d), (f), or (g), the Magistrate shall specify in the order the tax, fee or other amount, which the person convicted has failed or evaded to pay or has wrongfully collected, and the tax, fee or amount so specified shall be recoverable as if it were a fine under the Code of Criminal Procedure for the time being in force." The operative portion of that section makes a clear distinction between the sentence of fine that may be imposed on the defaulter and the arrears of tax and other amounts that may be found due from him. The section states that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount as if it were a fine cannot have the effect of placing it in the category of fine imposed as a penal liability. The expression "as if it were a fine" necessarily means that it is not a fine, as understood in law. In respect of the amount specified in the Magistrate's order as recoverable from the defaulter under the provisions of the General Sales Tax Act, the direction in section 19 goes only to the extent of adopting the procedure prescribed by the Code of Criminal Procedure for the recovery of a fine. The procedure governing that matter is the procedure prescribed by section 386(1) of the Code of Criminal Procedure. That section states: "(1) Whenever an offender has been sentenced to pay a fine, the court passing the sentence ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the provisions of that Code as to execution of decrees shall apply accordingly: Provided that no such warrant shall be executed by the arrest or detention in prison of the offender. The procedure thus prescribed by section 386 of the Code of Criminal Procedure can be followed mutatis mulandis for the recovery of the amount specified in the order of the Magistrate under section 19 of the General Sales Tax Act as due from the defaulter. It is obvious that the proviso to sub-section (1) of section 386 of the Code of Criminal Procedure can only apply to a sentence of fine which provides for imprisonment in default of payment of such fine. This proviso cannot apply to an amount specified in the order passed by the Magistrate under section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified term. A direction to that effect can also be made in respect of a sentence of fine coupled with a sentence of imprisonment. In such a case, the imprisonment directed to be undergone in default of payment of fine, will be independent of and in addition to, any other term of imprisonment for which the offender is liable. It is obvious that section 64 of the Indian Penal Code cannot be made applicable to an amount other than an amount of fine, which is directed to be recovered from the offender otherwise than as a fine imposed on him as a sentence. It follows, therefore, that the amount specified as due from a defaulter by way of fine, licence fees, etc., in an order passed against him under section 19 of the General Sales Tax Act, is ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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