VEERAPPA SIDRAMAPPA ANGADI Vs. COMMERCIAL TAX OFFICER II CIRCLE HUBLI

JUDGEMENT

(1.) This revision petition under S.13(4) of the Mysore Sales Tax Act, 1957, (hereinafter referred to as the Mysore Act) is by an assessee who was assessed to sales tax under the Central Sales Tax Act, 1956, (hereinafter referred to as the Central Act), for the accounting period 1-11-1959 to 20-12-1960. He was served with a demand notice on 2-3-1963, calling upon him to pay the tax on or before 22-3-1963. As he failed to pay the tax, the Commercial Tax Officer, II Circle, Hubli, made before the Judicial Magistrate, First Class, II Court, Hubli, an application under S.13(3) (b) of the Mysore Act, for recovery of the said arrear of tax as if it was a fine imposed on him (the petitioner) .

(2.) Before the learned Magistrate, the petitioner contended that his transactions sought to be taxed, were not liable to tax under the Central Act, that therefore the assessment was invalid and illegal and that hence the application for recovery of the tax under S.13(3) (b) of the Mysore Act, was not maintainable. After hearing the arguments, the learned Magistrate, by his order dt.6-6-64, overruled the petitioner's objections. In this petition, the petitioner has prayed for revising the said order of the Magistrate.

(3.) The learned Magistrate held that the validity of an assessment to sales tax or the liability of any person to pay such tax, cannot be questioned in proceedings under S.13(3) (b) of the Mysore Act. Mr. S. S. Ujjannavar, learned Counsel for the assessee, assailed the order of the learned Magistrate on the following grounds: (i) S.13 (3) (b) of the Mysore Act has no application to the recovery of arrears of Central Sales Tax. (ii) The bar under Section 32 of the Mysore Act, has no application to proceedings under S.13 (3) (b) of the Act; and (iii) S. 32 of the Mysore Act which bars the validity of an assessment being questioned in a Criminal Court, has no application to proceedings for recovery of Central Sales Tax. Sub-sec. (3) of S. 13, as it stood when the impugned order was made by the learned Magistrate, read: