Order:- This is a case taken on file on a reference made by the Additional Secretary to Government in the Revenue Department. The matter relates to the non-collection of the sales tax from one Gopalaswami Chettiar, who is represented before me by Counsel. He was dealer in rice and was in arrears of sales tax for the years 1954-55 and 1955-56. The tax officers could not realise the arrears of tax from him under section 24 (2) (a) of the Madras General Sales Tax Act, 1959, as Gopalasami Chettiar owned no properties. Therefore, the Assessing Officer filed an application before the District Magistrate, Cuddalore, for recovering the arrears under section 24 (2) (b), which application, however, was returned by the District Magistrate stating that as the defaulter owned no properties, action could not be taken under section 24 (2) (b). The question for consideration is whether the view of the District Magistrate, set out the correct one. Section 24 relates to the recovery of tax. Under the said section, if default is committed in the payment of tax according to the notice of assessment, the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax under the Act. Sub-section (2) of this section lays down that any tax due under the Act could be recovered as if it were an arrear of land revenue or on application to any Magistrate, by such Magistrate as if it were a fine imposed by him. It is therefore, clear that order passed by the District Magistrate without issuing a notice to the assessee concerned under section 24 (2) (b) was clearly wrong. It was not open to him to have returned the application without taking the necessary steps contemplated under section 24 (2) (b) of the Act. The order passed by the learned District Magistrate is therefore set aside and he is directed to take on file the application filed by the Assessing Officer and deal with it according to law. K.L.B. ------- Petition allowed.