Assistant Commercial Tax Officer, Yadgiri vs Secretary, Narayanpet Handloom Weavers Co-operative Society, Yadgiri and Others

Venkataramiah, J.—The common question which arises in these petitions is whether the Commercial Tax Officer can apply to the Magistrate having jurisdiction u/s 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 which these petitions arise, dismissed the applications made u/s 13(3)(b) of the Act on the sole ground that the applicant had not exhausted the other remedies available to him under law for recovery of the tax due. We do not agree with the construction placed by the learned Magistrate on section 13(3)(b) of the Act. What that provision says is that an application could be made to a Magistrate for recovery of sales tax due from a defaulter without prejudice to the other remedies open to the applicant. It does not mean that he can approach the Magistrate only after exhausting the other modes of recovery available under law. The orders passed by the learned Magistrate against which these petitions have been filed are, therefore, set aside. He is directed to take the applications back on his file and to dispose them of in accordance with law.

Petition allowed.