P.S.KAILASAM
R. Subramaniam – Appellant
Versus
Commissioner of Police, Madras – Respondent
ORDER :- This petition is filed under Section 561-A Criminal Procedure Code to call for the warrant issued in S. T. 336 of 1960 on the file of the Additional First Class Magistrate, Ernakulam, which was endorsed by the Chief Presidency Magistrate, Madras, for execution and for return of the same to the Court of issue. The petitioner alleged that he was convicted of an offence under the provisions of the Kerala Sales Tax Act for default of payment of sales tax by the Additional First Class Magistrate, Ernakulam and sentenced to pay a fine of Rs. 100/-. The arrears of sales tax due, a sum of Rs. 6000/- was also directed to be collected as fine. A warrant was issued by the Additional First Class Magistrate, Ernakulam, addressed to the Chief Presidency Magistrate, Madras for the purpose of endorsing the warrant under the provisions of Section 387 Criminal Procedure Code and for execution. The warrant was endorsed by the Chief Presidency Magistrate and forwarded to the Commissioner of Police, Madras for execution. The petitioner moved the Chief Presidency Magistrate, Madras for return of the warrant on the ground that the warrant was not executable. The learned Chief Presidency
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