Concurrent tax recovery remedies under sections 13 and 19 operate together unless exclusivity is clearly stated.

The text explains that recovery of sales tax arrears under section 13 of the Travancore-Cochin General Sales Tax Act was not excluded by the remedy under section 19. Both provisions were treated as concurrent modes of recovery: each allowed attachment and sale of property, while section 19 also permitted prosecution and fine. In the absence of express words or necessary implication making either remedy exclusive, the authorities could invoke both procedures at their option. The objection that section 13 recovery was barred by proceedings under section 19 was rejected.

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Issues: Whether the remedy for recovery of sales tax under section 19 of the Travancore-Cochin General Sales Tax Act, XI of 1125 excluded or displaced the recovery procedure under section 13 of the same Act.

Analysis: Both provisions provided modes for recovering arrears of tax. The recovery mechanism under each led to attachment and sale of property, while section 19 additionally enabled prosecution and imposition of fine. The two remedies were not destructive of each other, and the existence of one did not by itself bar resort to the other. In the absence of express words or necessary implication making one remedy exclusive, both remedies remained open to the authorities and could be invoked at their option.

Conclusion: The recovery under section 13 was not barred by the prosecution and warrant proceedings under section 19. The objection to the simultaneous availability of the two remedies failed.

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