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TMI Blog1970 (8) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... t were an arrear of land revenue; (b) on application to any Magistrate, by such Magistrate, as if it were a fine imposed by him: Provided that no proceedings for such recovery shall be taken or continued as long as such dealer or other person has, in regard to the payment of such tax or other amount, as the case may be, complied with an order by any of the authorities to whom he has appealed or applied for revision, under the provisions of this Act." The said order of the trial Magistrate is impugned in this revision petition on the ground that no previous notice of the proceeding had been given to the revision petitioner before the distraint warrant was issued. The question is whether the order passed by the Magistrate can be rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed on a dealer. Thus a Magistrate entertaining an application for recovery of the amount of sales tax has nothing more to do than to take steps to recover the same in the manner in which he would recover any amount of fine imposed by him. All the questions relating to the imposition of the tax are to be determined by the appropriate authority and the recovery in a specified mode is only to be conducted by the Magistrate. That proceeding before the Magistrate is simple and a limited proceeding for recovery of the tax. Such procedure is conducted under an executive order. The power of the Magistrate to take proceedings for recovery of any tax assessed or any other amount due under the Act from a dealer as if it were a fine imposed by him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of expenses by the Municipal Committee in carrying out certain repairs to a building under section 222(4) of that Regulation from the owner of a building, who refused to conduct the requisite repairs to the building in spite of notice issued by the Municipal Committee, it was pointed out when the validity of the proceeding was questioned that the Magistrate who entertained the application under section 234 of the Regulation for the recovery of the expenses of the repairs as if it was a fine cannot be regarded as an inferior criminal court. In this regard, the observation of the Supreme Court in The Dargah Committee v. State of Rajasthan A.I.R. 1962 S.C. 574. may be seen expressed at pages 577-578. It reads as follows: "Now looking at sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re be regarded as an inferior criminal court." 5.. The above decision was followed in The State v. G.L. Udyawar and Another[1963] 14 S.T.C. 628. The observation in that decision reads as follows: "The above statement of the Supreme Court would be equally applicable to a Magistrate functioning under section 13(3)(b) of the Act; he cannot be regarded either as an inferior Criminal Court or as functioning or exercising authority under the Code of Criminal Procedure. That being so, no revision to the District Magistrate was maintainable and the reference which has been made by him is incompetent." 6.. In the light of the above decisions, I am of the opinion that this court has no jurisdiction to interfere with the order passed by the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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