Maintainability of writ against tax recovery notice rejected where assessment order was already under challenge.

A writ petition challenging a notice under section 13(3)(b) of the Karnataka Sales Tax Act, 1957 was found not maintainable where the underlying assessment order was already under challenge in a separate writ petition. The notice was treated as only a proposed step for recovery of assessed tax arrears and not as an instrument determining rights or effecting recovery by itself. Because the assessment liability was already in issue, an independent writ challenge to the recovery notice was considered unnecessary and without a separate cause of action. The proper course was to pursue relief in the pending writ petition against the assessment order.

---

---

Issues: Whether a writ petition was maintainable to quash a notice issued under section 13(3)(b) of the Karnataka Sales Tax Act, 1957 for recovery of assessed tax arrears when the assessment order itself was under challenge in another writ petition.

Analysis: The notice under section 13(3)(b) was held to be only a step indicating the Revenue's proposed course for recovery of tax arrears. The provision merely enables recovery of assessed tax by application to the jurisdictional magistrate, and the notice itself does not determine rights or effect recovery by itself. Since the assessment liability was already in issue in another proceeding, an independent writ petition challenging the recovery notice was treated as unnecessary and without a justifiable cause of action. The proper course was to seek relief in the pending writ petition challenging the assessment order.

Conclusion: The writ petition was not maintainable and the challenge to the recovery notice failed.

---