1978 (3) TMI 199

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....rder of the Court was made by VENKATARAMIAH, J.-The common question which arises in these petitions is whether the Commercial Tax Officer can apply to the Magistrate having jurisdiction under section 13(3)(b) of the Karnataka Sales Tax Act (hereinafter referred to as the Act) for recovery of arrears of sales tax from an assessee under the Act, who is a defaulter, without exhausting the other mo....