Cumulative tax recovery remedies upheld where statute allows multiple modes of enforcement without an express bar.

Section 8(4)(a) of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 was construed as permitting recovery of tax through multiple modes, including arrears of land revenue, attachment and sale, and proceedings before the Magistrate. The remedies were held to be cumulative rather than mutually exclusive, so authorities may proceed under one mode and adopt another until the demand is realised. The parallel recovery challenge therefore failed. An unsupported allegation that recovery proceedings harassed the managing director's family members also did not invalidate the action, as no factual foundation was shown and the petition was not filed in a personal capacity.

---

---

Issues: Whether recovery of tax could be pursued simultaneously through land revenue proceedings and by complaint to the criminal court under section 8(4)(a) of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979, and whether the allegation of harassment of the managing director's family members could invalidate the recovery action.

Analysis: Section 8(4)(a) permits recovery of tax by more than one mode, namely as arrears of land revenue, by attachment and sale, or through the Magistrate, and the statutory language does not prohibit the authorities from adopting different modes of recovery. The remedies are not mutually exclusive, and the authority may proceed under one mode and, if necessary, pursue another until the demand is realised. The challenge based on parallel proceedings therefore fails. The allegation regarding harassment of the managing director's family members was unsupported by any factual foundation, and the petition was not filed in the managing director's personal capacity.

Conclusion: The objection to parallel recovery proceedings was rejected, and the recovery action was upheld.

Final Conclusion: The petitioners were not entitled to relief against the recovery proceedings, and the petitions were dismissed.

Ratio Decidendi: Where the governing statute authorises recovery through multiple modes without any express bar, those remedies are cumulative and may be pursued until the tax demand is recovered.

---