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    <title>2023 (12) TMI 235 - JAMMU &amp; KASHMIR AND LADAKH HIGH COURT</title>
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    <description>GST arrears certified for recovery as arrears of land revenue may be enforced through the land-revenue machinery, and a Revenue Officer empowered under the Jammu &amp; Kashmir Land Revenue Act may issue a writ of demand and proceed with coercive recovery measures. The High Court found no jurisdictional defect in the Special Tehsildar Recoveries acting under the Collectorate, and rejected the challenge. It also upheld the non-bailable warrant and later summons, holding that they were issued within the statutory recovery process and showed no legal infirmity.</description>
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      <description>GST arrears certified for recovery as arrears of land revenue may be enforced through the land-revenue machinery, and a Revenue Officer empowered under the Jammu &amp; Kashmir Land Revenue Act may issue a writ of demand and proceed with coercive recovery measures. The High Court found no jurisdictional defect in the Special Tehsildar Recoveries acting under the Collectorate, and rejected the challenge. It also upheld the non-bailable warrant and later summons, holding that they were issued within the statutory recovery process and showed no legal infirmity.</description>
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