https://www.taxtmi.com/caselaws?id=99251 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. en-us Mon, 12 Dec 1960 00:00:00 +0530 Wed, 25 Sep 2013 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99251 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. Case-Laws VAT and Sales Tax Mon, 12 Dec 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99251