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TMI Blog2004 (3) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the petitioner. The said notice was a recovery notice. The petitioner not having paid this amount for a considerable length of time it appears the authorities under the Act have resorted to various recovery proceedings under the Act itself. It is aggrieved by such recovery proceedings the petitioner has approached this Court for relief. 2.. Sri S.G. Shivaram, learned counsel for the petitioner, submits that the petitioner was in dire financial difficulties, that the petitioner had made his best efforts to pay as much tax as possible, that he has been in fact paying the amounts periodically but found it difficult to pay the entire tax amount that was due to the State, but in the meanwhile due to crippling coercive recovery proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... averments are disputed, inter alia, contending that though the petitioner being in arrears of considerable amount of tax dues was not at all paying the amounts and as such it became necessary for the respondents to resort to coercive recovery proceedings as otherwise the Revenue would have lost the amount for good. It is also stated that such coercive proceedings were resorted to only after giving ample opportunity to the petitioner to make good the admitted tax. Learned Government Pleader appearing for the respondents while submitting that these petitions are without merit and are liable to be dismissed has brought to my notice another decision of this Court in the case of Ali Agro Extract Pvt. Ltd. v. Assistant Commissioner of Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Mahmood, J., in the case of Shankar Sahai v. Din Dial (1889) ILR 12 All. 409 [FB]. The Supreme Court made this observations in the case of State of Kerala v. C.M. Francis Co. [1961] 12 STC 119. The observations of the Supreme Court as quoted by this Court in the case of State of Mysore v. S.S. Yalamali [1968] 21 STC 305 is reproduced as under: "It was observed by Mahmood, J., in Shankar Sahai v. Din Dial (1889) ILR 12 All. 409 [FB] that where the law provides two or more remedies, there is no reason to think that one debars the other and therefore both must be understood to remain open to him, who claims a remedy. Unless the statute in express words or by necessary implication laid down that one remedy was to the exclusion of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mises is in exercise of the power under section 13(3)(aa) of the Act. This Court had taken the view in the case of S.S. Yalamali [1968] 21 STC 305 that the use of the word "or" from having recourse to the recovery of the revenue to the State by recovering the amount as arrears or fine etc., by a Magistrate cannot be simultaneous. I have my own doubts about the correctness of this view particularly in the context of the observations made by the Supreme Court in C.M. Francis case reported in [1961] 12 STC 119. The argument of the learned counsel for the petitioner is that as the revenue has resorted to simultaneous recovery proceedings against the petitioner this decision should necessarily apply in this case as it is the case of exercise o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Local Areas for Consumption, Use or Sale Therein Act, 1979 there is no bar for resorting to recovery of tax in arrears by other modes of recovery simultaneously in the absence of an express restricting provisions. The provisions of the Karnataka Sales Tax Act are not any a different and I am in respectful agreement with the view taken by the learned Judge in the case of Ali Agro Extract Pvt. Ltd. v. Assistant Commissioner of Commercial Taxes reported in [2006] 146 STC 373 (Kar); (2003) 55 Kar LJ 322. 13.. Until and unless the statutory provisions placed a specific restrictive provisions the same cannot be read into the statute particularly in a provision providing for recovery under a fiscal statute to ensure realisation of the revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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