PATRI BASAVANA GOUD, J.

( 1 ) M/s. Sun Crush Fruits (P) Limited (hereinafter to be called 'assessee') is due in a sum of Rs. 2,16,756 by way of arrears of sales tax for the year 1991-1992. The respondent-Assistant commissioner of Commercial Taxes initiated a proceeding before the learned special JMFC (sales Tax), Bangalore at Criminal Misc. No. 1057/96 for recovery of the said sum under Section 13 (3) (b) of the Karnataka Sales Tax Act, 1957 ('kst Act' for short ). The learned magistrate issued fine levy warrant for recovery of the said amount under Section 421 (1) (a) Cr. P. C. by attachment and sale of the movable property of the assessee. The said movable property sought to be attached and sold was the plant and Machinery. But the said plant and machinery, by then, has already been mortgaged and hypothecated in favour of the Karnataka State Industrial Investment and Development Corporation Limited, Bangalore ('ksiidc' for short ). The said KSIIDC is a financial corporation established under Section 3 of the State Financial Corporation Act, 1951 ('sfc Act' for short ). The assessee is stated to be owing to the KSIIDC in respect of the loan for which it has mortgaged/hypothecated

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