Report No. 12
243. Recovery by suit or under other law.-
The several modes of recovery specified in this Chapter shall not affect in any way-
(a) any other law for the time being in force relating to the recovery of debts due to Government or
(b) the right of the Government, to institute a suit for the recovery of the arrears due from, the assessee;
and it shall be lawful for the Income-tax Officer or the Government, as the case may be, to have recourse to any such law or suit notwithstanding that the tax due is being recovered from the assessee by any mode specified in this Chapter.
[Section 46, Explanation latter half, part]
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