Section 13(1) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(1)Any tax due or assessed, or any other amount due under this Act from an employer or any other person may, without prejudice to any other mode of collection, be recovered,-(a)as if it were an arrears of land revenue; or(b)by attachment and sale or by sale without attachment of any property of such employer or any other person by the prescribed authority or the prescribed officer in the prescribed manner, and any prescribed certificate issued towards such sale shall be deemed to be a decree of a Civil Court and shall be executed in the same manner as a decree of such Court; or(c)on application to any Magistrate, by such Magistrate as if it were a fine imposed by him.
