https://www.taxtmi.com/caselaws?id=162174 Under the Karnataka Sales Tax Act, 1957, the High Court held that, in the absence of an express or necessarily implied statutory bar, revenue authorities may use more than one recovery mode at the same time to collect admitted tax arrears. The challenge to simultaneous notice to debtors under section 14 and attachment of the petitioner's premises under section 13(3)(aa) failed because the arrears were undisputed and no legal impediment or irregularity in the recovery steps was shown. The court rejected the view that recovery remedies must be exercised one at a time in a fiscal statute designed to secure realisation of revenue. en-us Mon, 29 Mar 2004 00:00:00 +0530 Thu, 20 Feb 2014 14:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162174 Under the Karnataka Sales Tax Act, 1957, the High Court held that, in the absence of an express or necessarily implied statutory bar, revenue authorities may use more than one recovery mode at the same time to collect admitted tax arrears. The challenge to simultaneous notice to debtors under section 14 and attachment of the petitioner's premises under section 13(3)(aa) failed because the arrears were undisputed and no legal impediment or irregularity in the recovery steps was shown. The court rejected the view that recovery remedies must be exercised one at a time in a fiscal statute designed to secure realisation of revenue. Case-Laws VAT and Sales Tax Mon, 29 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162174