https://www.taxtmi.com/caselaws?id=127775 A specific post-conviction recovery mechanism under section 386(3) of the Code of Criminal Procedure prevails over the general Revenue Recovery Act route for sales tax arrears. Where the sales tax statute provides a special execution process after conviction and the amount has been specified for recovery, that special procedure operates exclusively while it remains available. The State was therefore not competent to invoke the Revenue Recovery Act simultaneously, and the petition was allowed. en-us Mon, 18 Nov 1957 00:00:00 +0530 Sat, 16 Mar 2013 14:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127775 A specific post-conviction recovery mechanism under section 386(3) of the Code of Criminal Procedure prevails over the general Revenue Recovery Act route for sales tax arrears. Where the sales tax statute provides a special execution process after conviction and the amount has been specified for recovery, that special procedure operates exclusively while it remains available. The State was therefore not competent to invoke the Revenue Recovery Act simultaneously, and the petition was allowed. Case-Laws VAT and Sales Tax Mon, 18 Nov 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127775