2003 (10) TMI 627

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.... Extract Pvt. Ltd., is before me challenging the recovery proceedings initiated by the respondent-State. 2.. The admitted facts reveal that the petitioner has suffered heavy losses and accordingly closed his business in the year 2001. The petitioner says that the Karnataka State Finance Corporation has taken the custody of the factory and employed their security men by locking the doors of t....

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....e. 4.. The learned counsel for the petitioner invites my attention to the pending proceedings before the Magistrate and pending proceedings before the Tahsildar. In the matter of recovery proceedings the learned counsel for the petitioner submits that there cannot be two parallel proceedings. The learned counsel also submits that the property of the managing director is being attached in these ....

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....ection 8(4)(a) is similar to section 13 of the Karnataka Sales Tax Act, 1957. Section 13 is similarly worded and it also provides for recovery in identical manner. 7.. A careful reading of section 8(4)(a) would show that the authorities are at liberty to recover the tax by way of collection without prejudice to any other mode of collection. Three modes are prescribed in terms of section 8(4)(a)....

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....ceedings under the sales tax case. A learned Judge of this Court has considered this very submission in paragraph 14, which reads as under: "The courses of action available to recover the amount are not mutually exclusive. One or the other, though not simultaneously, could be pursued till the amount is recovered. The authority may take recourse to a particular mode of execution up to a particul....