https://www.taxtmi.com/caselaws?id=419515 Section 421 CrPC permits recovery of tax demand as arrears of land revenue through the District Collector or District Magistrate, and coercive attachment must follow that statutory route. An attachment issued through the BBMP Commissioner was outside the authority conferred by the provision, so the recovery step lacked lawful jurisdiction. The impugned attachment was therefore invalid and liable to be set aside. en-us Wed, 02 Mar 2022 00:00:00 +0530 Mon, 14 Mar 2022 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419515 Section 421 CrPC permits recovery of tax demand as arrears of land revenue through the District Collector or District Magistrate, and coercive attachment must follow that statutory route. An attachment issued through the BBMP Commissioner was outside the authority conferred by the provision, so the recovery step lacked lawful jurisdiction. The impugned attachment was therefore invalid and liable to be set aside. Case-Laws VAT and Sales Tax Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419515