https://www.taxtmi.com/caselaws?id=148270 A taxing statute may provide alternative recovery modes, but where the text uses "or", those remedies are mutually exclusive unless the statute expressly allows concurrent pursuit. Under the Mysore Sales Tax Act, an application to a Magistrate for recovery as if it were a fine was not maintainable while recovery as arrears of land revenue was still pending. The Act also barred any criminal court or similar proceeding from questioning the validity of an assessment or the liability to pay the assessed tax, so the Magistrate could not examine the assessment collaterally in recovery proceedings. en-us Fri, 22 Dec 1967 00:00:00 +0530 Thu, 25 Apr 2013 09:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148270 A taxing statute may provide alternative recovery modes, but where the text uses "or", those remedies are mutually exclusive unless the statute expressly allows concurrent pursuit. Under the Mysore Sales Tax Act, an application to a Magistrate for recovery as if it were a fine was not maintainable while recovery as arrears of land revenue was still pending. The Act also barred any criminal court or similar proceeding from questioning the validity of an assessment or the liability to pay the assessed tax, so the Magistrate could not examine the assessment collaterally in recovery proceedings. Case-Laws VAT and Sales Tax Fri, 22 Dec 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148270