https://www.taxtmi.com/caselaws?id=152355 Section 13(3)(b) of the Karnataka Sales Tax Act permits the Commercial Tax Officer to apply to the Magistrate for recovery of sales tax arrears from a defaulter without first exhausting the other statutory recovery modes. The provision is expressed as operating without prejudice to other remedies, and it does not create a condition precedent requiring prior resort to alternate recovery procedures. The Magistrate therefore acted on an incorrect legal basis in rejecting the applications solely for non-exhaustion of other remedies, and the applications were maintainable under the Act. en-us Mon, 13 Mar 1978 00:00:00 +0530 Sat, 29 Jun 2013 18:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152355 Section 13(3)(b) of the Karnataka Sales Tax Act permits the Commercial Tax Officer to apply to the Magistrate for recovery of sales tax arrears from a defaulter without first exhausting the other statutory recovery modes. The provision is expressed as operating without prejudice to other remedies, and it does not create a condition precedent requiring prior resort to alternate recovery procedures. The Magistrate therefore acted on an incorrect legal basis in rejecting the applications solely for non-exhaustion of other remedies, and the applications were maintainable under the Act. Case-Laws VAT and Sales Tax Mon, 13 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152355