1963 (6) TMI 31

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..... laswami 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. Therefore, the Assessing Officers filed an application before the District M .....

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..... e 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 application without taking the necessary steps contemplated under sect .....

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