9911796707
TMI Blog2003 (10) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1959 on allegation that the petitioner, who is a dealer in Selvam Traders at Dharmapuri was finally assessed for the years 1992-93 to 1994-95 and a balance of tax of ₹ 1,34,83,052/- is due from the petitioner and the demand notices in Form B3 were issued and served on the petitioner on 31.3.1998, 21.4.1999 and 3.5.2000 and in spite of repeated demands, the petitioner has not paid the amount and hence would pray that the arrears realised under Section 24(2)(b) of the Tamil Nadu General Sales Tax Act may be treated as if it were a fine imposed by the learned Magistrate. 3. When the said complaint is pending trial, the petitioner/accused has come forward to file the above criminal original petition on averments such as that he is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of three years imprisonment and levy a fine of ₹ 5,000/- only and since as per Sec. 24(2)(b) of the Tamil Nadu General Sales Tax Act, the sales tax authorities can move the criminal court to recover the sales tax due as if the amount of tax due is a penalty, the lodging of prosecution before the Court below is wholly without jurisdiction since the amount sought to be recovered is excess and beyond the jurisdiction of the Judicial Magistrate in terms of Sections 28 and 29 of Cr.P.C.; that one year period of limitation under Section 468 Cr.P.C. has been prescribed for lodging prosecution in a case. 6. During argument learned counsel appearing on behalf of the petitioner would only reiterate the same pleadings as it has been broug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey have resorted to initiate action under Section 24(2)(b) of the Tamil Nadu General Sales Tax Act, treating the same as it were a fine imposed on the trader by the Magistrate. Since the action is initiated under Section 24(2)(b) of the Tamil Nadu General Sales Act, it has become relevant to extract Section 24(2)(b). 24. Payment and recovery of tax.- (1) Save as otherwise provided for in sub-section (2) of Section 13, the tax assessed or has become payable under this Act from a dealer or person and any other amount due from him under this Act shall be paid in such manner and in such instalments, if any, and within such time as may be specified in the notice of assessment, not being less than twenty-one days from the date of service of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the amount of fine that could be imposed, there is no point in the petitioner loitering too much about showing either Section 28 or Section 29 of the Code of Criminal procedure., further stating that the Magistrate therein is empowered to imposed a punishment of only three years imprisonment and to levy a fine of ₹ 5,000/- which is applicable only in other cases and not regarding the cases arising out of any Special Act wherein the provisions of the Special Act will only prevail over and above the provisions of either the General Act or any other law for the time being in force and therefore either regarding the jurisdiction of the Magistrate or regarding the limitation, the petitioner cannot point out the general provision and es ..... X X X X Extracts X X X X X X X X Extracts X X X X
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