https://www.taxtmi.com/caselaws?id=151034 Revision petitions against orders for recovery of sales tax arrears under section 13(3)(b) of the Karnataka Sales Tax Act were maintainable before the High Court because such orders are not mere revisions under section 23, and the High Court's revisional power under section 13(4) extends to them. A Magistrate acting under section 13(3)(b) must first rely on the assessment orders and then apply section 421(1) of the Code of Criminal Procedure by indicating the permitted mode of recovery, namely attachment and sale of movable property or recovery through the Collector as arrears of land revenue. Distress warrants issued without that application of mind were illegal and were set aside. en-us Tue, 28 Oct 1975 00:00:00 +0530 Mon, 27 May 2013 17:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151034 Revision petitions against orders for recovery of sales tax arrears under section 13(3)(b) of the Karnataka Sales Tax Act were maintainable before the High Court because such orders are not mere revisions under section 23, and the High Court's revisional power under section 13(4) extends to them. A Magistrate acting under section 13(3)(b) must first rely on the assessment orders and then apply section 421(1) of the Code of Criminal Procedure by indicating the permitted mode of recovery, namely attachment and sale of movable property or recovery through the Collector as arrears of land revenue. Distress warrants issued without that application of mind were illegal and were set aside. Case-Laws VAT and Sales Tax Tue, 28 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151034