Section 23(2) in The Kerala General Sales Tax Act, 1963
(2)Any tax assessed or any other amount due under this Act from a dealer or other person may, without prejudice to any other mode of recovery, be recovered,(a)as if it were an arrear of land revenue:(b)on application to any Magistrate, by such Magistrate, as if it were a fine imposed by him:Provided that no proceedings for such recovery shall be taken or continued as long as such dealer or other person has, in regard to the payment of such tax or other amount, as the case may be complied with an order by any of the authorities to whom he has appealed or applied for revision, under the provisions of this Act.
