Tax recovery objections must be heard before coercive action when the assessee claims the demand was already paid.

In recovery proceedings under the Karnataka Sales Tax Act, an assessee's objection that the assessed tax had already been paid cannot be ignored. Where the assessee pleads full or partial discharge of the demand, the court must consider the objection, permit evidence on whether any amount remains outstanding, and then decide the extent of recoverable tax before passing coercive recovery orders. Here, the petitioner had filed objections asserting payment, but those objections were not examined and no evidence was recorded. The matter was therefore remitted for fresh consideration of the objections after evidence, and further recovery action was deferred.

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Issues: Whether, in recovery proceedings under the Karnataka Sales Tax Act, the assessee's objection that the demanded tax had already been paid had to be considered by the court below and evidence permitted before coercive orders were passed.

Analysis: The petitioner asserted that the outstanding dues had been discharged and had filed objections before the Magistrate. The order challenged in the petition was passed without considering those objections or taking evidence on the question whether any amount was still recoverable. The governing principle applied was that, where the assessee pleads full or partial payment of the assessed tax, the court before whom recovery is sought must afford an opportunity to adduce evidence and then determine whether the tax remains outstanding in whole or in part.

Conclusion: The objection could not be ignored and the petitioner was entitled to lead evidence before any further order on recovery was made.

Final Conclusion: The matter was sent back for fresh consideration of the objections after recording evidence, and the petitioner obtained the relief sought.

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