G. PATRI BASAVANA GOUD, J.

( 1 ) M/s. Ajanta Sea Foods Private Limited ("company", for short), is a company incorporated under the Companies Act, 1956. The present petitioners, husband and wife, are among the directors of the said company. The said company is a "dealer" within the meaning of Section 2 (k) of the Karnataka Sales Tax Act, 1957 ("the Act" for short ). For recovery of arrears of sales tax for the period from 1991-92 to 1993-94 amounting to Rs. 1,91,390 (the quantum is disputed and an appeal in that regard is said to be still pending), a proceeding under Section 13 (3) (b) of the Act was initiated against the company at Criminal Misc. No. 81 of 1997 before the learned jmfc Kumta. Fine levy warrant was issued against the company initially. But, subsequently, the commercial Tax Authorities furnished the address for execution of the fine levy warrant as follows : "m/s. Peter J. R. Prabhu, Chairman and Managing Director, Skyline Group of companies, No. 80, 3rd Cross, Lavelle Road, Bangalore".

( 2 ) WHILE the address thus is shown to be of the first petitioner herein, the premises at which he is shown to be residing, namely, "no. 80, 3rd Cross, Lavelle Road, Bangalore" is

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