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Assistant Commercial Tax Officer, Yadgiri Vs. Secretary, Narayanpet Handloom Weavers Co-operative Society, Yadgiri and ors. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtKarnataka High Court
Decided On
Case NumberS.T.R.P. Nos. 44 to 49 of 1975
Judge
Reported in[1979]44STC39(Kar)
ActsKarnataka Sales Tax Act - Sections 13(3)
AppellantAssistant Commercial Tax Officer, Yadgiri
RespondentSecretary, Narayanpet Handloom Weavers Co-operative Society, Yadgiri and ors.
Appellant AdvocateS.G. Doddakale Gowda, I Additional Government Adv.
Respondent AdvocateK.S. Ramabhadran and ;V.T. Raya Reddy, Advs.
Excerpt:
- code of criminal procedure, 1973 [c.a. no. 2/1974]. section 227: [r.b. naik, j] offence under section 12 (2) r/w section 13 (1)(d) of prevention of corruption act, 1988 - revision against rejection of application for discharge - allegations of abuse of official position - sanction of credit facilities by corrupt and illegal means - conspiracy and criminal misconduct - financial loss to the complainant bank - material on record to proceed against the accused - held, since it is not obligatory at the stage of the trial to consider in detail and hold that the defence if proved would be incompatible with the offence of the accused or not and standard of test is to be finally applied at the time of judgment while deciding, whether the accused is guilty or not, at this stage the court has..........who is a defaulter, without exhausting the other modes of recovery provided under the act. the learned magistrate, yadgiri, has, in the cases out of which these petitions arise, dismissed the applications made under section 13(3)(b) of the act on the sole ground that the applicant had not exhausted the other remedies available to him under law for recovery of the tax due. we do not agree with the construction placed by the learned magistrate on section 13(3)(b) of the act. what that provision says is that an application could be made to a magistrate for recovery of sales tax due from a defaulter without prejudice to the other remedies open to the applicant. it does not mean that he can approach the magistrate only after exhausting the other modes of recovery available under law. the.....
Judgment:
ORDER

Venkataramiah, J.

1. The common question which arises in these petitions is whether the Commercial Tax Officer can apply to the Magistrate having jurisdiction under section 13(3)(b) of the Karnataka Sales Tax Act (hereinafter referred to as the Act) for recovery of arrears of sales tax from an assessee under the Act, who is a defaulter, without exhausting the other modes of recovery provided under the Act. The learned Magistrate, Yadgiri, has, in the cases out of which these petitions arise, dismissed the applications made under section 13(3)(b) of the Act on the sole ground that the applicant had not exhausted the other remedies available to him under law for recovery of the tax due. We do not agree with the construction placed by the learned Magistrate on section 13(3)(b) of the Act. What that provision says is that an application could be made to a Magistrate for recovery of sales tax due from a defaulter without prejudice to the other remedies open to the applicant. It does not mean that he can approach the Magistrate only after exhausting the other modes of recovery available under law. The orders passed by the learned Magistrate against which these petitions have been filed are, therefore, set aside. He is directed to take the applications back on his file and to dispose them of in accordance with law.

2. Petition allowed.


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