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1. The petitioners in this revision petition were the respondents in C.M.C. No. 44 of 1962 in the Court of the Second Magistrate, Kolar. In that case, viz., C.M.C. No. 44 of 1962, the petitioner was the Commercial Tax Officer, Kolar. The petition which had been filed by him was under section 13(3)(b) of the Mysore Sales Tax Act, 1957 (hereinafter referred to as the Mysore Act). The prayer was for the recovery of a certain sum due as tax under the Central Sales Tax Act, 1956 (hereinafter referred to as the Central Act) in the petition; a sum of Rs. 126-01 was also sought to be recovered as penalty due under section 13(2) of the Mysore Act. The Magistrate overruled certain objections which had been raised by the respondents and ordered the issue of a warrant for the attachment of the moveables of the respondents. The present revision petition is directed against the said order made by the learned Magistrate.