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TMI Blog1975 (10) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... d to as the Act) before the Magistrate, praying that the amounts mentioned in the applications may be recovered from the present petitioners as if the amounts were fine imposed by the Magistrate. The Magistrate issued notices to the petitioners and the petitioners contended apart from other contentions, that they were not liable to pay the sums demanded and that the demand notices had not been served on them. The concerned demand notices were produced by the Commercial Tax Officer by filing a memo. The Magistrate acted on the demand notices and held that assessment orders had been passed against the petitioners and that the petitioners were to pay the sums demanded in the applications and further that they had committed default in not payin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recovery of the amount by the Magistrate as if it were a fine imposed by him, is done by the Magistrate under section 421 of the Code. In view of these circumstances and the position in law, these revision petitions are maintainable. They cannot be regarded as revision petitions under section 23 of the Act which are to be registered as sales tax revision petitions, according to the Rules of this High Court. Under section 421(1) of the Code, a Magistrate can proceed to take action for the recovery of the fine in either or both of the following ways, that is to say, he may"(a) issue a warrant for the levy of the amount by attachment and sale of any movable property belonging to the offender; (b) issue a warrant to the Collector of the di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the office copies of the demand notices produced cannot be considered as satisfactory material to satisfy the Magistrate that in fact assessment orders had been passed against the petitioners. The Magistrate had to satisfy himself, i.e., before proceeding under section 421 of the Code, that the names of the petitioners were available in the concerned assessment orders as assessees. In the absence of that material, he could not have proceeded to act under section 421 of the Code. This is another reason why the orders in question are required to be set aside. In view of the foregoing reasons, I allow these two revision petitions and set aside the orders dated 16th December, 1974, passed by the Judicial Magistrate, First Class, Siddapur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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