1996 (7) TMI 501

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..... suffer simple imprisonment for 3 years and issuing non-bailable warrant for the arrest. 2.. Heard the learned counsel for the revision-petitioner and learned Government Pleader. 3.. The revision arises in the following circumstances: The Commercial Tax Officer, Harapanahalli, made an application before the learned Magistrate under section 13(3)(b) of the Karnataka Sales Tax Act, 1957 for r .....

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..... der section 13 of the Karnataka Sales Tax Act, 1957. There is force in the arguments of the learned counsel. 5.. On an application under section 13(2)(b) of the Karnataka Sales Tax Act by the assessing authority for the recovery of arrears due, the learned Magistrate is required to follow the procedure contemplated under section 421 of Cr.P.C., as if it were a fine. Clause (a) of sub-section (1) .....

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..... from illegality and irregularity and therefore not sustainable in law. 6.. In the result, revision is allowed. Order impugned dated July 31, 1993 is hereby set aside. The matter is remitted back to the Magistrate with a direction to take the file in its original number and proceed to dispose it of keeping in mind the observations made during the course of the order and in accordance with law. .....

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