9911796707
TMI Blog2022 (3) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... od articles - HELD THAT:- There are no dispute with regard to the fact that the recovery proceedings is initiated based on the order. When the petition is filed before the learned Special JMFC (Sales Tax) Court invoking Section 421 of Cr.P.C., issued the warrant and the same is as per Section 421(2) of Cr.P.C., which says only the District Magistrate is empowered to attach the property not the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt any other relief as deems fit in the facts and circumstances of the case. 2. Heard the learned counsel appearing for the petitioner and the learned High Court Government Pleader appearing for the respondent. 3. The factual matrix of the case of the prosecution is that the petitioner-firm is a proprietorship concern engaged in the catering business. The petitioner firm is also registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... food articles and accordingly levied a tax of ₹ 35,25,376/-. In view of the order passed under Section 12(3) of the KST Act, the respondent has issued the demand notice in Form 6 and demanded the said amount for the assessment year 2001-2002. The respondent has granted 21 days time to pay the arrears of tax. On account of non-payment, petition was filed under Section 13(3)(b) of the KST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) of Section 421, wherein, it is specifically mentioned issue a warrant to the Collector of the District, authorizing him to realize the amount as arrears of land revenue from the movable or immovable property or both, of the defaulter. Here is a case of issuing an order of attachment through the BBMP Commissioner and he is not an authorized officer to attach the property. 5. Per contra, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince the Commissioner of BBMP., has no any authority to attach the property as ordered by the Special JMFC (Sales Tax) Court and the same can be enforced under Section 421(1)(b) of Cr.P.C, through the collector of the District. Hence, it requires an interference of this Court. 7. In view of the discussions made above, I pass the following: ORDER The petition is allowed. The order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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