1980 (7) TMI 239

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..... inst the order of the judicial Magistrate, I Class, III Court, Belgaum, rejecting an application made by the Assistant Commercial Tax Officer, Dharwar, under section 13(3)(b) of the Act. The respondent was an excise contractor. According to the State, he was in arrears of tax payable under the Act. For the purpose of recovery of the tax due, an application was made before the learned Magistrat .....

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..... f section 13 of the Act provided that notwithstanding anything contained in the Code of Criminal Procedure, on an application to any Magistrate, such Magistrate could proceed to recover the amount of sales tax due under the Act as if it were a fine imposed by him. Sections 421 and 422 of the Code of Criminal Procedure, 1973, prescribe the procedure for recovery of fine, i.e., by attachment and sal .....

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..... te and before this Court, it is seen that the respondent is a resident of a village in Chitradurga district. In these circumstances, it cannot be said that the Magistrate had committed any error in rejecting the application and directing the applicant to approach the jurisdictional Magistrate, i.e., the Magistrate within whose jurisdiction the respondent is residing or the Magistrate within whose .....

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