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TMI Blog2009 (2) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... om the date of receipt of the notice, action under section 13(3)(b) of the Act will be resorted to. 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. - Writ Petition No. 3096 of 2008 - - - Dated:- 20-2-2009 - SHYLENDRA KUMAR D.V. , J. ORDER :- D.V. SHYLENDRA KUMAR J. The writ petition by an assessee under the provisions of the Karnataka Sales Tax Act, 1957 was being assessed to certain tax liability for the periods 2002-03, 2003-04 and 2004-05. The tax liability in respect of these periods with penalty are as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004-05; that the assessment order determining this tax liability in itself is the subject-matter of W.P. No. 1984 of 2008; and when this matter is now pending before this court, the recovery is bad in law and therefore the notices at annexure B should be quashed. Appearing on behalf of the respondent Sri Shivayogiswamy, learned Government Pleader, on the other hand, submits that a writ petition merely questioning recovery proceedings is not tenable and that the demand is only consequential. If the assessment order has already been questioned elsewhere an independent writ petition cannot be filed for the same cause of action; that the notice under section 13(3)(b) is merely in the nature of information that in itself is not determinativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person who has appealed or applied for revision of any order made under this Act and has complied with an order made by the appellate or the revising authority in regard to the payment of the tax or other amount, no proceedings for recovery under this sub-section shall be taken or continued until the disposal of such appeal or application for revision. (4) The High Court . . . This is a provision which enables the Revenue to realise arrears of tax in a particular manner, i.e., by filing an application before the jurisdictional magistrate who can realise the tax due as though it is fine imposed by him. It is only a mode of recovery and any recovery notice itself cannot achieve its object. Even for that an application is necessary to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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