( 1 ) BOTH the writ petition and the Sales Tax Revision Petition referred to above can be disposed oi together. The few facts necessary for the purpose are as follows. For the assessment year 1964-65, a tax of Rs. 14,332-80 was determined as payable by the petitioner under the Central Sales Tax Act, 1956, hereinafter referred to as the Central Act. On 20-6-1968 the Commercial Tax Officer, raichur, issued a notice to the petitioner demanding the said tax together with a penalty of Rs, 10,104-36 for default in payment of the said Tax. The penalty, according to the Officer, had accrued under S. 13 (2) (b) of the Mysore Sales Tax Act, 1957, hereinafter referred to as the State Act.

( 2 ) THE petitioner paid only the tax and did not pay the penalty demanded. Because of non-payment of the penalty, the Commercial Tax Officer filed an application under S. 13 (3) (b) of the State Act before the Munsiff-Magistrate at Raichur, for the recovery of the sum due as penalty, as if it was a fine imposed by the Court. The case in question is Crl. Case No. . 264/iv/1969. The Court issued a distress warrant for the recovery of the said sum. Aggrieved by that the petitioner approached