https://www.taxtmi.com/caselaws?id=154094 Section 13(3) of the Karnataka Sales Tax Act allows assessed tax and other dues to be recovered without prejudice to any other mode of collection, so the statutory recovery remedies are cumulative rather than exclusive. Rule 20 and Form 6 regulate the demand notice process after final assessment, but they do not restrict the assessing authority's wider power to recover dues by arrears of land revenue, attachment and sale, or through a Magistrate as a fine. A demand notice in Form 6 does not create estoppel or an election against other lawful recovery methods absent detriment to the assessee. en-us Thu, 20 Oct 1983 00:00:00 +0530 Tue, 06 Aug 2013 18:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154094 Section 13(3) of the Karnataka Sales Tax Act allows assessed tax and other dues to be recovered without prejudice to any other mode of collection, so the statutory recovery remedies are cumulative rather than exclusive. Rule 20 and Form 6 regulate the demand notice process after final assessment, but they do not restrict the assessing authority's wider power to recover dues by arrears of land revenue, attachment and sale, or through a Magistrate as a fine. A demand notice in Form 6 does not create estoppel or an election against other lawful recovery methods absent detriment to the assessee. Case-Laws VAT and Sales Tax Thu, 20 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154094