2002 (5) TMI 822

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ated December 29, 2001 passed in C. Mis. No. 28 of 2000 on the file of Civil Judge and JMFC (Junior Division), Holenarsipura taluk. Towards recovery of sales tax dues, prosecution was launched under section 13(3) of the Karnataka Sales Tax Act, 1957, as a fine. After issuance of notice, the petitioner appeared before the trial court, raised objection that the jurisdiction of the Magistrate to levy .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d sale or by sale without attachment of any property of such dealer or any other person by the assessing authority or the prescribed officer in accordance with such rules as may be prescribed; (b) notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), on application to any Magistrate, by such Magistrate as if it were a fine imposed by him: Provide .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X