Karnataka Sales Tax: Commissioner, BBMP not empowered to attach property

Prashanthi Affiliates Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court)

The main contention of the learned counsel appearing for the petitioner before this Court is that the learned Special JMFC (Sales Tax) Court ought not to have issued the order of attachment of property through BBMP Commissioner. The learned counsel for the petitioner brought to the notice of this Court that Section 421 of Cr.P.C., for Warrant for levy of fine, particularly, clause (b) of Section 421, wherein, it is specifically mentioned

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