Section 42(2) in Karnataka Agricultural Income-Tax Act, 1957
(2)Any tax assessed or any amount due under this Act from any assessee 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 assessee or any other person by such authority, in such manner, as may be prescribed;] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997.](b)notwithstanding anything contained in the Code of Criminal Procedure, 1973, (Central Act 2 of 1974), on an application to any Magistrate, by such Magistrate, as if it were a fine imposed by him:Provided that where an assessee or other 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 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.
