1978 (3) TMI 199 - HC - VAT and Sales Tax

Summary

The Karnataka High Court held that a Commercial Tax Officer can apply to a Magistrate for recovery of sales tax without exhausting other modes of recovery under the Karnataka Sales Tax Act. The Magistrate's decision was set aside, and he was directed to reconsider the applications in accordance with the law. Petitions were allowed. [1978 (3) TMI 199 - KARNATAKA HIGH COURT]