1978 (3) TMI 199

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..... is whether the Commercial Tax Officer can apply to the Magistrate having jurisdiction under section 13(3)(b) of the Karnataka Sales Tax Act (hereinafter referred to as the Act) for recovery of arrears of sales tax from an assessee under the Act, who is a defaulter, without exhausting the other modes of recovery provided under the Act. The learned Magistrate, Yadgiri, has, in the cases out of whic .....

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