K. SREEDHAR RAO, J. ( 1 ) SRI S. G. Rajendra Reddy, High Court Government Pleader, takes notice for the State. ( 2 ) THIS revision petition is filed under Section 397, Criminal Procedure Code, praying to quash the order dated December 29, 2001 passed in C. Mis. No. 28 of 2000 on the file of Civil Judge and JMFC (Junior Division), Holenarsipura taluk. Towards recovery of sales tax dues, prosecution was launched under Section 13 (3) of the Karnataka Sales Tax Act, 1957, as a fine. After issuance of notice, the petitioner appeared before the trial court, raised objection that the jurisdiction of the Magistrate to levy fine is not more than Rs. 3,000 and he has no jurisdiction to recover Rs. 35,000 as fine. ( 3 ) THE JMFC, Holenarsipura, has rightly taken the view that the objection taken is untenable. The provisions of Section 13 (1) and 13 (3) of the Karnataka Sales Tax Act to the extent necessary for reference are extracted hereunder : "13. Payment and recovery of tax.-- (1) The tax or any other amount due under this Act shall be paid in such manner, in such instalments, subject to such conditions, on payment of such interest and within such time, as may be prescribed. ' 13 (3) Any tax assessed, or any other amount due under this Act from a dealer or any other person may without prejudice to any other mode of collection be recovered- (a) as if it were an arrear of land revenue, or (aa) by attachment and sale or by sale without attachment of any property of such dealer or any other person by the assessing authority or the prescribed officer in accordance with such rules as may be prescribed ; (b) notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), on application to any Magistrate, by such Magistrate as if it were a fine imposed by him : provided that where a dealer or other person who has appealed or applied for revision of any order made under this Act and has complied with an order made by the appellate or the revising authority in regard to the payment of the tax or other amount, no proceedings for recovery under this sub-section shall be taken or continued until the disposal of such appeal or applications for revision. " The provisions of Section 13 (3) (b) explicitly make the position very clear that the jurisdiction to levy fine is one thing and recovery of sales tax arrears as fine is altogether a different thing. The limitation in Section 29 (2), Criminal Procedure Code which governs the jurisdiction of the magistrate to levy fine to an extent of Rs. 5,000 will not affect the jurisdiction to recover the sales tax in any amount as fine, under Section 13 (3) of the Karnataka Sales Tax Act. Therefore, the objection has been rightly overruled, and I do not find any merit in this petition. Accordingly, petition is dismissed.