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2009 (2) TMI 767 - KARNATAKA HIGH COURTPayment and recovery of tax - Held that:- If the subject-matter of demand is already in issue in a different writ petition, in respect of that amount an independent writ petition does not lie. It is for the petitioner to seek appropriate orders in the very writ petition and not to question the recovery in an independent writ petition. That apart, in the notice under section 13(3)(b), while can be characterised as an innocuous notice or as an unnecessary notice, what is indicated therein is that if the assessee fails to remit the amount as has been assessed within a period of seven days from the date of receipt of the notice, action under section 13(3)(b) of the Act will be resorted to. This writ petition is, therefore, totally unnecessary and without any justifiable cause of action. In any view of the matter, the writ petition deserves to be dismissed. It is open to the petitioner to pursue his remedies in the writ petition which is already filed.
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