9911796707
TMI Blog1977 (2) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... is again beyond the pale of controversy that M/s. S. Dasappa and Company, the present petitioners, submitted the annual return under section 12 in form 4, but did not pay any tax in advance. The Commercial Tax Officer issued a notice of demand under form 3-A under rule 18(1)(c) made under the Act. Despite that notice of demand, the tax was not paid. Accordingly, it was considered by the department that the tax was an amount due under the Act from such dealer. Under section 13(3)(b), the Commercial Tax Officer filed an application before the Magistrate that the amount be realised as if it were a fine imposed by him. Thereafter, a distress warrant was issued by the Magistrate and a lorry belonging to the petitioners was attached. Against tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty belonging to the assessee. 3. It is next contended by the learned counsel that there was no assessment order and the learned Magistrate was required to see the assessment order before he could proceed to issue the warrant for attachment and sale of any movable property. For this the learned counsel relied on a decision in Ganesh Narayana Hegde v. Commercial Tax Officer, Sirsi[1976] 37 S.T.C. 567: (1976) 1 Kar. L.J. 233. But the facts of that case were different and that ruling would have no effect in the present case. As observed by the learned Judge in that case, the Magistrate issued the distress warrant without clearly stating whether the warrants were to be issued for attachment and sale of movable properties. That apart, no mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the distress warrant. 4.. The learned counsel then pointed out that the warrant issued was vague inasmuch as it did not specify the particular lorry which was to be attached. That was not the requirement of law. Under section 421, the warrant had to specify for the attachment and sale of any movable property belonging to the assessee. It could not be contemplated that the lorry or any other movable property would at all be available for attachment at the time the order was to be served upon the assessee. Therefore, no exception can be taken to the form of the warrant issued. It was rather the correct warrant and provided for all that was required under law to be provided for. 5.. An ingenious argument was raised by the learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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