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Judgment
Sri Bhavani Singh, learned High Court Government Pleader appears for the respondent.
Heard on merits.
In a proceeding initiated under Section 13(3)(b) of the Karnataka Sales Tax Act, 1957, giving rise to this revision petition, the petitioner-assessee has contended before the learned Magistrate that, he has approached the State Government for granting of instalments to pay the amount concerned, and the grievance of the petitioner is that, in spite of this matter of request for instalments before the State Government having been brought to the notice of the learned Magistrate, learned Magistrate has issued fine levy warrant.
The mere fact that the petitioner-assessee has made a request to the State Government for granting of instalments is no ground for the learned Magistrate to stay recovery. There is, therefore, no infirmity in the impugned order. Nevertheless, having heard Sri S.V. Subramanyam, learned Counsel for the petitioner at length, I am of the opinion that, the petitioner-assessee should be granted three months time from today to pursue the matter with the State Government in the matter of granting or otherwise of instalments to the petitioner-assessee to pay the amount. At the end of three months period or even earlier if a decision is taken by the Government in that regard, if instalments are granted, it is well and good. Otherwise, the learned Magistrate would be free to proceed with the recovery proceedings.
The petition is, therefore, allowed. Fine levy warrant issued against the petitioner-assessee is directed to be recalled. The learned Magistrate is directed to stay the proceedings for a period of three months from today and then to proceed further in the light of the observations made above.