STATE OF KERALA AND OTHERS. vs C. M. FRANCIS & CO.

The Supreme Court ruled that both Section 13 and Section 19 of the Travancore Cochin General Sales Tax Act provide independent remedies for the recovery of sales tax arrears, and neither is exclusive of the other. The Court held that the authorities could choose to pursue either remedy at their discretion, as the statute does not expressly or implicitly indicate that one remedy excludes the other. The appeal against the Kerala High Court's judgment was thus dismissed, affirming the validity of the recovery proceedings initiated under both sections.