2009 (2) TMI 767

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..... 2004-05 37,54,11,027 56,31,16,659 93,85,27,686 Total 41,76,25,021 62,64,37,650 1,04,40,62,671 The liability is sought to be realised by the respondents, Commercial Tax Department of the Government of Karnataka, by resorting to the provisions of section 13(3)(b) of the Karnataka Sales Tax Act, 1957. However, before embarking on such course of recovery, it appears the Deputy Commissioner of Commercial Taxes (Recovery)-11, Bangalore, had caused a show-cause notice under section 13(3)(b) of the Act on the petitioner produced as annexure B to the writ petition. It is for quashing of this show-cause notice the present writ petition. The respondent being put on notice the respondent is represented by the learned Government Pleader. Sub .....

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..... sary 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. Section 13(3)(b) reads as under: "13. Payment and recovery of tax.-(1) The tax or any other amount due under this Act shall be paid in such manner in such instalments, subject to such conditions, on payment of such interest and within such time, as may be prescribed: Provided that where the amount paid . . . (2) . . . (3) Any tax assessed, or any other amount due under this Act from a dealer or any other person may, without prejudice to any other mode of collection, be recovered- (a) as if it were .....

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..... ry for the respondent to keep on issuing such unnecessary notices as the procedure contemplated for realising any outstanding tax amount is only by making an application under section 13(3)(b) to the jurisdictional magistrate who on making such application can proceed further after issuing notice to the person by whom taxes are payable and it can constitute valid notice for such persons for compliance or otherwise. 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. This writ petition is dismissed.  
Case laws, Decisio .....

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