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TMI Blog1983 (10) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... .. It is not in dispute that, prior to initiating these proceedings, the Sales Tax Officer had issued to the assessee a demand notice in the prescribed formForm No. 6. The notice warned that "if the assessee failed to pay the sales tax (assessed) the amount will be recovered as if it were arrears of land revenue and you will be liable to pay the same as provided under section 13 of the Sales Tax Act, 1957". The main ground of attack to the initiation of these proceedings is that the Sales Tax Officer, who had, while calling upon the assessee to comply with the demand, having made it known to it that on its failure to pay the amount finally assessed, he would proceed to recover the same "as if it were an arrear of land revenue" was preclud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed and the forms to be adopted in proceedings under this Act ". Sub-section (4) of section 38 provides that "all rules made under this Act, shall, subject to any modification made under section 39, have effect as if enacted in this Act.". 6.. Section 13 of the Act deals with the payment and recovery of tax. Relying of sub-section (1) of section 13, counsel for the petitioner argues that since the Rules are framed as to the mode of recovery of the tax assessed, the department had no option but to take recourse to the only mode prescribed by the Rules. 7.. On the other hand, the State Public Prosecutor, drawing my attention to sub-section (1) of section 13, submitted that the department has a choice in the matter of recovery of the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section (2), the State Government may, subject to such conditions as may be prescribed, remit the whole or any part of the penalty payable in respect of any period by any person or class of persons. (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 an arrear of land revenue, or (aa) by attachment and sale or by sale without attachment of any property of such dealer or any other person by the assessing authority or the prescribed officer in accordance with such rules as may be prescribed, (b) notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), on applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the date of service of this notice- By money order to the undersigned or By crossed cheque in favour of the undersigned or By remittance into the Government Treasury at or By crossed demand draft or Crossed postal order or To the Commercial Tax Officer/Assistant Commercial Tax Officer or to the Bill collector, failing which, the amount will be recovered as if it were an arrear of land revenue and you will be liable to penalty as provided in section 13 of the Karnataka Sales Tax Act, 1957. Total tax payable Total tax paid Balance due Date of assessment Place.................... Signature of the assessing authority. Date..................... ---------------------------------------------------------------------------. (Tear off slip) (Tea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... action this is what the learned author Spencer Bower in his book "The Law Relating to Estoppel by Representation" (2nd Edition) observes at para 299 at page 296: "299. Election between two alternate courses of action: The rule governing this kind of election may thus be stated; Where A in his dealing with B, being at liberty to adopt either of two mutually exclusive steps, proceedings, course of action, or attitudes, in relation to B, elects to take or adopt one of them, and to reject the other, or to 'waive' his right in respect thereof, and A's declaration of such election or 'waiver' by words, conduct, or inaction, influences B to alter his position to his detriment, A is estopped, as against, B, from thereafter resorting to the course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing authority. 15.. The question as to whether the assessing authority can take recourse to recover the amount assessed as if it was a fine only as a last resort on its failure to recover the same pursuant to other remedies available in sub-section (3) incidentally came up for consideration before a Division Bench of this Court in S.T.C. No. 52 of 1973 (D.D. 16th August, 1973). The State had preferred that revision against the order of the J.M.F.C., Yadgir, in case No. 53-4/72 on his file dismissing a petition preferred before him by the Sales Tax Officer under section 13(3)(b) of the Act. He had dismissed that petition on two grounds. Firstly, on the ground that the assessing authority had taken recourse to clause (b) without exha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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