Case Law Details
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 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.
In this case there is 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 Commissioner, BBMP. When such being the case, the order requires an interference of this Court since 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.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
This petition is filed under Section 397 read with Section 401 of Cr.P.C., praying to set aside the order passed by the Special JMFC (Sales Tax), Bengaluru in C.Misc.No.715/2004 dated 26.07.2012, call for Trial Court records and grant any other relief as deems fit in the facts and circumstances of the case.
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