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TMI Blog1998 (6) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... provision of the Criminal Procedure Code, 1973 for this purpose is section 421 and according to this section, the Magistrate can issue a warrant for attachment and sale of any movable property belonging to the offender or issue a warrant to the Collector of the district authorising him to realise the amount as arrears of land revenue from the movable or immovable property or both of the defaulter. However, there is no power to the Magistrate to issue a non-bailable warrant to arrest the defaulter, when he acts to recover the tax as if it were a fine. The amount to be recovered is not under the Criminal Procedure Code, but under the provisions of the Sales Tax Act. Therefore he has no powers to issue a non-bailable warrant to recover the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the complaint relates to recovery of tax under section 24(2)(b) of the Tamil Nadu General Sales Tax Act, 1959, I find that the non-bailable warrant was not issued for failure to pay the arrears, but it was only for the failure of the petitioner to appear before the XVI Metropolitan Magistrate on November 4, 1997 and again on November 18, 1997, either in person or through a representative. Therefore, the various decisions relied on by the learned advocate for the petitioner which related to recovery of tax with reference to an application filed before the Magistrate for recovery are not at all relevant. In the case of Habibunnissa v. State of Madras reported in [1964] 15 STC 271 (Mad.), it was held that the pecuniary limit of fine presc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to recovery of tax. The recovery of tax by the Magistrate is conferred upon him as he is designated under the Act to recover it. He cannot be regarded as an inferior court exercising jurisdiction under the Criminal Procedure Code. Therefore, an order passed by the Magistrate under section 23(2) of the Kerala General Sales Tax Act, 1963 cannot be revised either under section 438 or under section 439 of the Criminal Procedure Code. The Supreme Court s decision reported in AIR 1962 SC 574 in the case of Dargah Committee, Ajmer v. State of Rajasthan also reiterates the position that in recovery proceedings of dues to municipality, the Magistrate who entertains application for recovery cannot be held to be an inferior criminal court under the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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