https://www.taxtmi.com/caselaws?id=153835 In recovery proceedings under the Karnataka Sales Tax Act treated as recovery of tax as if it were a fine, the Magistrate cannot decide whether a restaurant transaction is a taxable sale. Taxability depends on the facts found by the assessing authority, and the proper challenge lies before the statutory appellate or revisional forum, not in the recovery court. Section 32 also bars a criminal court from questioning the validity of an assessment or the liability to pay tax in any prosecution or other proceeding. A proceeding under section 13(3)(b) falls within that bar, so objections to assessment liability are not entertainable there. en-us Wed, 08 Sep 1982 00:00:00 +0530 Wed, 31 Jul 2013 17:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153835 In recovery proceedings under the Karnataka Sales Tax Act treated as recovery of tax as if it were a fine, the Magistrate cannot decide whether a restaurant transaction is a taxable sale. Taxability depends on the facts found by the assessing authority, and the proper challenge lies before the statutory appellate or revisional forum, not in the recovery court. Section 32 also bars a criminal court from questioning the validity of an assessment or the liability to pay tax in any prosecution or other proceeding. A proceeding under section 13(3)(b) falls within that bar, so objections to assessment liability are not entertainable there. Case-Laws VAT and Sales Tax Wed, 08 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153835