TMI Blog2003 (10) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... te. 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 the factory where even the petitioner is not allowed to visit the factory premises. This is done by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 proceedings. 5.. Admittedly the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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) of the Act. First mode is by way of land revenue proceedings, second is by way of attachment proceedings and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 particular point and, before the amount is fully recovered abandon that course and take recourse to the other method. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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