Kerala Court September 1960 Judgments

C.M. Francis Vs. the State of Kerala

Court: Kerala

Reported in: [1961]12STC166(Ker)

T.K. Joseph, J. 1. The four appellants were carrying on business in partnership, and for non-payment of a sum of Rs. 1,01,716-27 nP. due from them as sales tax, they were prosecuted before the First Class Magistrate, Ponkunnam, who convicted and sentenced them to pay fines. The Magistrate specified in the order the amount of tax which they had failed to pay. Thereafter a warrant was issued by the Magistrate to the Collector, Kottayam, for recovering the amount and the latter sought execution of the same in the District Court, Kottayam, by attachment and sale of their properties. The appellants filed objections and the two points raised by them in the Court below were :(1) that the warrant was issued without jurisdiction, and(2) that the properties sought to be attached did not belong to them. These objections were overruled by the Additional District Judge, Kottayam, and this appeal has been preferred from the order allowing execution as prayed for.2. The point pressed in appeal is tha...