1963 (6) TMI 31

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..... e matter relates to the non-collection of the sales tax from one Gopalaswami Chettiar, who is represented before me by counsel. He was a dealer in rice and was in arrears of sales tax for the years 1954-55 and 1955-56. The tax officers could not realise the arrears of tax from him under section 24(2)(a) of the Madras General Sales Tax Act, 1959, as Gopalaswami Chettiar owned no properties. Therefo .....

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..... s down that any tax due under the Act could be recovered as if it were an arrear of land revenue or on application to any Magistrate by such Magistrate as if it were a fine imposed by him. It is, therefore, clear that the order passed by the District Magistrate without issuing a notice to the assessee concerned under section 24(2)(b) was clearly wrong. It was not open to him to have returned the a .....

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