TMI Blog1971 (6) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax Act, 1957, against the order dated 21st November, 1970, by which the learned Second Magistrate, Bangalore, issued a warrant for the attachment of movables belonging to the petitioner for recovery of arrears of sales tax for the years 1967-68 and 1968-69 amounting to Rs. 496.60. The said sum represents the tax determined under final assessment for the year 1967-68 and the tax provisionally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that year and included in the recovery application filed before the Honourable Court in C. Misc. No. 55/70 is reduced completely and, hence, the said recovery application relates only for recovery of tax due towards final assessment made for 1967-68. The amount covered by this recovery application is specified hereunder. 1967-68-Sales tax Rs. 120.00 Penalty Rs. 21.60 ---------- Rs. 141.60. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the sentence may take action for the recovery of the fine in either or both of the following ways, that is to say, it may- (a) issue a warrant for the levy of the amount by attachment and sale of any movable property belonging to the offender; (b) issue a warrant to the Collector of the District authorising him to realise the amount by execution according to civil process against the movable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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