https://www.taxtmi.com/caselaws?id=154024 Section 24(2) of the Tamil Nadu General Sales Tax Act, 1959 provides two distinct recovery modes: recovery as arrears of land revenue under clause (a) and recovery through application to a Magistrate under clause (b). Because the statute uses the word "or", the remedies are alternative and not cumulative. The authority must therefore elect one mode at a time and cannot pursue both recovery mechanisms concurrently or simultaneously in respect of the same demand. The statutory scheme excludes simultaneous resort to both clauses unless the legislature expressly permits it. en-us Fri, 16 Oct 1981 00:00:00 +0530 Sat, 03 Aug 2013 18:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154024 Section 24(2) of the Tamil Nadu General Sales Tax Act, 1959 provides two distinct recovery modes: recovery as arrears of land revenue under clause (a) and recovery through application to a Magistrate under clause (b). Because the statute uses the word "or", the remedies are alternative and not cumulative. The authority must therefore elect one mode at a time and cannot pursue both recovery mechanisms concurrently or simultaneously in respect of the same demand. The statutory scheme excludes simultaneous resort to both clauses unless the legislature expressly permits it. Case-Laws VAT and Sales Tax Fri, 16 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154024