https://www.taxtmi.com/caselaws?id=160227 In recovery proceedings under the Karnataka Sales Tax Act, an assessee's objection that the assessed tax had already been paid cannot be ignored. Where the assessee pleads full or partial discharge of the demand, the court must consider the objection, permit evidence on whether any amount remains outstanding, and then decide the extent of recoverable tax before passing coercive recovery orders. Here, the petitioner had filed objections asserting payment, but those objections were not examined and no evidence was recorded. The matter was therefore remitted for fresh consideration of the objections after evidence, and further recovery action was deferred. en-us Wed, 13 Jan 1999 00:00:00 +0530 Thu, 12 Dec 2013 15:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160227 In recovery proceedings under the Karnataka Sales Tax Act, an assessee's objection that the assessed tax had already been paid cannot be ignored. Where the assessee pleads full or partial discharge of the demand, the court must consider the objection, permit evidence on whether any amount remains outstanding, and then decide the extent of recoverable tax before passing coercive recovery orders. Here, the petitioner had filed objections asserting payment, but those objections were not examined and no evidence was recorded. The matter was therefore remitted for fresh consideration of the objections after evidence, and further recovery action was deferred. Case-Laws VAT and Sales Tax Wed, 13 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160227