THE KARNATAKA APPELLATE TRIBUNAL REGULATIONS, 1979
In exercise of the powers conferred by Section-15 of the Karnataka Appellate Tribunal Act, 1976 (Karnataka Act NO.10 of 1976) and with the previous sanction of the Government, the Karnataka Appellate Tribunal hereby makes the following Regulations, namely:
1. (a) These Regulations may be called the Karnataka Appellate Tribunal Regulations, 1979.
They shall come into force on the date of their publication in the Karnataka Gazette.
(b) From the date these Regulations come into force, in the Karnataka Sales Tax Appellate Tribunal Regulations, 1967, the Karnataka Co-operative Appellate Tribunal Regulations,1966 and the Karnataka Appellate Tribunal (Temporary) Regulations, 1976 shall stand repealed.
(c) Notwithstanding such repeal, anything done or any action taken under any provision of the repealed regulations shall be deemed to have been done or taken under the corresponding provision of these Regulations.
(d) If any difficulty arises in giving effect to these Regulations, the Chairman may by modification in the Official Gazette pass such orders as may be necessary or expedient for removing the difficulty.
2. In These Regulations Unless The Context Other Requires:
(a) "Act" means the Karnataka Appellate Tribunal Act, 1976 (Karnataka Act NO.10 of 1976);
(b) "Agent" means a recognised agent as defined in Order-III Rule-2 of the Code of Civil Procedure, 1908;
(c) "Bench" means a Bench or a Full Bench constituted under the Act;
(d) "Case" means an appeal, miscellaneous application, revision, reference, review or rectification;
(e) "Certified copy" shall have the same meaning as in Section-76 of the Indian Evidence Act, 1872;
(f) "Interlocutory application" means an application on made in the course and for the purpose of any case pending before the Tribunal;
(g) "Legal Representative" means a person who in law represents the estate of a deceased person and includes any person who intermeddles with the estate of a deceased person;
(h) "Miscellaneous application" is a petition for the restoration of any case disposed of for default of appearance or non-rectification of defects or for any other reason;
(i) "Petition" means a petition for revision, review rectification or reference and includes a miscellaneous application;
(j) "Registered Clerk" means a person registered in the office of the Tribunal as a clerk of a pleader or a Sales tax Practitioner or an Accountant referred to in Section-36(c) of the Karnataka Sales Tax Act, 1957;
(k) "Registrar" includes a Deputy Registrar and an Assistant Registrar;
(l) "State Representative" means an Officer appointed by the State Government Under Sec. 12 of the Act;
(m) "Subordinate authority" means any Court or authority whose orders or proceedings are subject to appeal or revision to the Tribunal under any law for the time being in force;
(n) "Tribunal" means the Karnataka Appellate Tribunal; and
(o) "Year" means the year commencing from the 1st of January and ending with the 31st of December of each year.
3. Every appeal or petition shall be signed by the appellant or the petitioner, as the case may be or by his agent or pleader;
4. (a) Every appeal other than an appeal under the Karnataka Sales Tax Act, 1957, Central Sales Tax Act, 1956 and Karnataka Agricultural Income Tax Act, 1959, the Karnataka Entertainment Tax Act, 1959, the Karnataka Tax on Professions, Trades, Callings and Employment Act, 1958 and the Karnataka Tax on Entry of Goods into Local Areas for consumptions, use or sales Act, 1979 or petition shall.
(i) Be either typewritten or legibly written in ink, in English or in Kannada, properly stitched and indexed in the order of the contents indicating the page numbers;
(ii) Specify the name, father’s name, age, occupation and postal address of the appellant, or petitioner and of the respondent as the case may be;
(iii) State the provision of law under which it is presented;
(iv) Contain a brief statement of the facts of the case and the particulars and date of the order or judgment appealed against, the file number and the authority who decided the case under appeal.
(v) State the grounds of appeal or petition and the relief claimed ; and
(vi) State how the appeal or petition is in time.
(b) If the appeal or petition is filled after the expiry of the period of limitation, it shall be accompanied by an application for condonation of the delay supported by an affidavit.
Regulations 4 and 5 - Appeal to Tribunal - Procedure for presentation and admission of -Regulations providing for - Circular issued by Tribunal stipulating additional conditions for admission of appeal- condition not found in Regulations cannot be prescribed as additional conditions by circular and appeal presented cannot be rejected for non-compliance with such coditions.
R. Gururajan, J., Held: The Registry has chosen to place reliance on a circular said to have issused on 30-11-2002 in the matter of production of RTC. Circular instruction has to be in aid of regulations in terms of the procedure in the matter of appeal. It cannot override the regulations. And administrative circular cannot modify or vary the regulations in the matter of consideration of appeal by a Tribunal. Therefore, reliance on the circular is wholly illegal and requires to be rejected by this Court. The circular dated 30-10-2002 is an additional requirement not having the sanction of the loan for the Purpose of admission and it is not in conformity with the Act. The Registry is bound by the Regulations and so long as the Regulations do not require any production before admission there can be no insistence of RTC by the Registry except in the event of a judicial order by the Tribunal…..The Registry has chosen to give an incorrect statement saying that the appeal was dismissed on account of absence of Advocate. As a matter of fact, the dismissal was on account of non-compliance with office objections in the matter of production of RTC.
Note:There is no provision in the Karnataka Appellate Tribunal Act, 1979, as Section 28-A, providing for restoration of appeal dismissed on merits. In fact, The Act provides that the decision of Tribunal is final subject only to revision by High Court.[Ed.]
Smt. Evulin D’Souza u the Authorised officer and Assistant Commissioner, Mangalore and Others,2006(4)Kar. L.J. 682B.
Regulation 4(a)(vi),5(a)(iii),9(f),13 and 61 Limitation Act,1963, Section 5-Karnataka Souharda Sahakari Act,1997,Section 41 and 46-Delay in preferring appeal against award passed by Registrar in settlement of dispute-Power of Tribunal to admit appeal, grant interim stay of award and pass order for condonation of-Once Tribunal admits appeal belatedly field on its satisfaction that cause shown for delay in appeal memorandum is prima facie sufficient to condone delay, leaving question of limitation and maintainability of appeal open for decision on merits in course of appellate proceedings, Tribunal gets jurisdiction to consider application for interim stay of award and pass appropriate order thereon-Tribunal, Therefore, was in error in refusing to consider application for interim stay solely on ground that until question of condonation of dely and maintainability of appeal is decided, it has no jurisdiction to grant interim stay of award – Matter therefore, to be remitted back to Tribunal for fresh order on application for interim stay in accordance with law.
N. Kumar,J.,Held:How an appeal field beyond time is to be considered is set out in the said Regulation. It provides for consideration of an application for condonation of delay at two stages. The first stage is before admission of the appeal. When the appeal paper are placed before the Tribunal along with the application for condonation of delay, The Tribunal, is satisfied prima facie, that the appellant or petitioner was prevented by sufficient cause from filing the appeal in the time, keep the question of limitation open and admit the appeal or petition. Therefore, consideration of the application for condonation of delay before admission is must. It can be considered ex parte,i.e.,in the absence of the respondents, before ordering notice to hime. If the Tribunal is prima facie satisfied about the sufficiency of the cause for delay, it can admit the appeal, without condoning the delay, keeping open the question of limitation to be decided after hearing the respondents. It cannot condone the delay without hearing the respondents. The consideration of the application for condonation of delay is a condition precedent before admitting the appeal but not condoning the delay. No order condoning the delay is required to be passed before admitting the appeal. Therefore, an appeal could be admitted keeping open the question of limitation. Once the appeal or petition is so admitted, the Tribunal gets jurisdiction to consider the application for stay and pass appropriate interim orders. The principle underlying this provision is two-fold. Firstly, a valuable right accrued to the opposite party on account of delay is not deprived without hearing him. Secondly, persons who may be the victims of violation of principles of natural justice or any other illegality, in passing of the impugned order are not made to suffer and their interest is protected by grant of interim orders. It is to be remembered that the orders which are challenged before the Karnataka Appellate Tribunal are all quasi- judicial orders. The experience has shown that many of these orders are passed in violation of principles of natural justice or contrary to express provisions of inconvenience and injustice done to such aggrieved persons.....The second stage is after admission of the appeal. The respondent after service of notice may enter appearance and contest the appeal or petition on all grounds available to him including the ground of limitation. It is open to him to file objections to the application for condonation of delay. As the question of limitation is kept open at the time of admission, the Tribunal has to consider the question of limitation on merits along with the appeal on merits and pass a appropriate orders. If the respondent is able to satiafy that the cause shown for delay in preferring the appeal does not constitute sufficient cause, it is open to the Tribunal to dismiss the appeal as barred by time.........Therefore, the aforesaid Regulation provides for admission of appeal filed bryond time keeping open the question of limitation. The maintainability of the appeal or petition and its admission, have to be decided strictly in accordance with the Regulations. Therefore, the Karnataka Appellate Tribunal was in total error in refusing to consider the application for stay solely on the ground that untill the application for condonation of delay is decided, it has no jurisdiction to entertain the appeal. -smt. sudhatai and Another v The joint Registrar of C0-operation Societies, Belgaum and Others,2009(3)Kar. L.j. 247.
5.(a) Every appeal or petition shall be accompanied by :
(i) A copy of the judgment or order or award served on the party by the authority or certified copy thereof in respect of which the appeal or petition has been presented;
(ii) Certified copy of the judgment or order of the Tribunal in the case of a review petition;
(iii) Application, if any, for condonation of delay and or stay of operation of the impugned order accompanied by an affidavit ; and
(iv) As many copies of the memorandum of appeal or petition as there are respondents:
Provided that in the case of a miscellaneous application no certified copy of the impugned order need be filed.
(b) In addition to the requirements in clause (a) there shall be filed in every case “four including one for acknowledgment to the party or his Advocate or agent” paper books each containing a true copy of each of the documents mentioned in sub-clauses (i) to (iii) of clause (a).
Regulation 5 - Karnataka Land Reforms Act, 1961, Sections 77-A and118- Appeal to Tribunal - Procedure for presentation and admission of - Regulations providing for - Registry of Tribunal insisting upon production of RTC extract relating to scheduled land as condition precedent for admission of appeal and on failure of party to comply with condition within time stipulated therefore, Tribunal dismissing appeal in limine on ground of non-prosecution - Dismissal of appeal for non-compliance with condition which is not prescribed by Regulations, is to be held arbitrary and unsustainable -Whether RTC extract is required or not is matter -to be judiciaily decided by Bench of Tribunal hearing appea.1, and not matter to be decided by Registry of Tribunal.
R. Guru rajan, J., Held: There is no requirement of production of RTC at the time of admission in terms of the Regulations. Therefore, the insistence of RTC at the time of admission is unsustainable in law. In the event of the appeal being posted before the Court and in the event of the Appellate Authority being of the opinion that the RTC records are necessary, then the Tribunal can direct the parties to produce the same for the purpose of consideration of the appeal on merits. Satisfaction of the Court for the consideration of appeal is different from the Registry insisting as a mandatory requirement for the purpose of posting it before the Court. Calling of the documents by the Court for considering is a judicial act where as the insistence on production of RTC by the Registry is only a ministerial act. The ministerial order must have the backing of Regulations.
Note.- There is no provision in the Karnataka. Appellate Tribunal Act, 1976, as Section 28-A, providing for restoration of appeal dismissed on merits. In fact, the Act provides that the decision of Tribunal is final subject only to revision by High Court. [Ed.]
Smt. Evulin D'Souza v The Authorised Officer and Assistant Commissioner, Mangalore and Others,2006(4) Kar. L.J. 682A.
6. Every appeal under the provision of the Karnataka Sales Tax Act, 1957, Central Sales Tax Act, 1956 and the Karnataka Agricultural Income Tax Act, 1957, the Karnataka Entertainment Tax Act, 1958, the Karnataka tax on Professions, Trades, Callings and Employment Act, 1958 and the Karnataka tax on Entry of Goods into Local Areas for Consumption, Use or Sale Act, 1979 shall be in the form and manner prescribed under the relevant Rules.
7. Every appeal or petition shall be presented to the Registrar by the appellant or petitioner, respectively, or by his agent or pleader in the office during office hours or sent by registered post addressed to the Registrar. Where the appeal or petition is sent by post, it shall not be accepted unless sufficient postage has been paid.
8. When an appeal or petition is presented by a pleader in person or through his registered clerk or sent by post it shall be accompanied by a vakalath. Every such Vakalath shall contain the full postal address of the pleader. When it is presented by an agent, it should be accompanied by a power of attorney appointing him as such.
9.(a) Immediately on receipt of the papers, the Registrar shall check or cause to be checked all the papers and the court, fee, if any, paid thereon with reference to and , on being satisfied that the papers and the court fee mentioned in the said list have actually been filled and paid, shall returned one copy of the list to the party presenting the same or his Advocate duly signed by him affixing thereto the date, seal of the Tribunal containing the date of presentation of papers.
(b) On receipt of such papers, if no defects are found, the same shall, upon the orders of the Chairman, be posted for admission before a Member or Bench, by not later than 10-days from the date of its receipt.
(c) In case of receipt of appeal or petition by registered post acknowledgment due, the acknowledgment for such presentation of appeal or petition shall be the postal acknowledgment for such fillings of appeal or petition (if sufficient stamps and self addressed envelope are enclosed by the appellant or petitioner, then the due date of admission shall be communicated, which shall not be later than 15 days).
(d) In such cases, the date fixed for admission shall be the 15th day of such postal despatch of appeal or petition. If no any account, the 15th day falls on a holiday or the Tribunal does not sit for hearing, the next working day of the Tribunal shall be the date for admission.
(e) On presentation of appeal or petition as above, the Registrar shall examine or cause to be examined to see if it is filed within the time prescribed under the statute, rules or these regulations and confirms to the provisions of the relevant Act, Rules and Regulations and any other law for the time being in force applicable to such appeal or petition.
(f) If the appeal or petition is made after the expiry of the period of limitation, the Registrar shall place the same before a Member or Bench. The Member or Bench if satisfied prima-facie, that the appellant or petitioner was prevented by sufficient cause from presenting the same within the period prescribed by law, keep the question of limitation open and admit the appeal or petition.
10.(a) If the Registrar find that the proper Court fee payable has not been paid or that papers presented to him are not in conformity with the provisions of the relevant law and these regulations, the Registrar shall return the papers to concerned party or Advocate with the list of the defects.
(b) If the returned papers are not taken by within 20-days of the returned order, the papers shall be placed before the Bench for appropriate orders.
11. Upon admitting the appeal or petition, the Registrar shall call for the records from the sub-ordinate authorities within 15-days, from the date of admission. If more time is needed, the Registrar shall place the papers before the Bench seeking more time.
12. On admission of an appeal or petition, the Member or the Bench shall fix the date of hearing, call for records through summons and warrants and direct issue of notice to such parties as are not present before it.
12-A.(a) Where an application is expected to be made, or has been made, in an appeal or proceedings instituted, or about to be instituted, in the Tribunal, any person claiming a right to appear before the Tribunal on the hearing of such application may lodge a caveat in respect thereof.
(b) Where a caveat has been lodged under sub-regulation [a], the person by whom the caveat has been lodged [hereinafter referred to as the caveator] shall serve a notice of the caveat by registered post, acknowledgment due, on the person by whom the application has been or is expected to be made under sub-regulation (a).
(c) Where, after a caveat has been lodged under Sub-Regulation (a), any application is filed in any appeal or proceeding the Tribunal shall serve a notice of the application on the caveator.
(d) Where a notice of any caveat has been served on the applicant, he shall forthwith furnish the caveator, at the caveator’s expense, with a copy of the application made by him and also with a copy of the application made by him and also with copies of any paper or document which has been, or may be filed by him in support of the application.
(e) Where a caveat has been lodged under Sub-Regulation[a], such caveat shall not remain in force after the expiry of ninety days from the date on which it was lodged, unless the application referred to in Sub-Regulation[a] has been made before the expiry of the said period.
13. The operation of an order appealed from or sought to be revised, shall not be stayed by reason only of an appeal or revision having been preferred from that order but, where an application has been made, the Member or a Bench may, for sufficient cause, order the stay of proceedings or operation of the impugned order.
Regulation 13- Delay in disposing of application filed before Tribunal –petitioner filed writ seeking mandamus directing Karnataka Appellant Tribunal to dispose of his application early-Held-It is for petitioner to file appropriate application before Karnataka Appellate Tribunal seeking advancement of case - Karnataka Appellate Tribunal to consider such application on merits.
A.S. Bopanna, J., Held: When the parties are before the judicial forum and in the main proceedings if any applications are made for interim orders in aid of the main relief, such forum would have to consider the same, exercise discretion and dispose of the same in accordance with law one way or the other. Since the same has not yet been done in the instant case, the Tribunal would have to consider the same in accordance with law…… Since the petitioner is pleading urgency, it would be open for the petitioner to file an appropriate application before the Karnataka Appellate Tribunal seeking advancement of the case for consideration and if such request is made, the Karnataka Appellate Tribunal shall consider such application and thereafter consider I.A. on its merits in accordance with law. – N.Ramakrishriappa v The Special Deputy Commissioner, Bangalore District, Bangalore and Others, 2010(2) kar. L.J. 263.
14. An emergent order of stay may be made by a Bench or a Member and in every such case notice shall be issued to the opposite party to show cause why the order shall not be made absolute. The opposite party may find objections or counter affidavit, if any, on or before the date of hearing of the matter. The Bench or the Member after giving an opportunity to both the parties of being heard, shall decide the matter.
15. Orders relating to stay may be communicated by telegram at the request of a party concerned if the requisite amount is deposited by such party. A claim for refund of the excess deposit, if any, made after and expiry of thirty days from the date of deposit shall not be entertained.
16. An order granting or rejecting an application for stay passed by a Bench shall not be interfered with by a Bench consisting of lesser number of Members.
17. The notices issued to parties under these Regulations shall be served by personal delivery of a copy of the notices to the addressee or his agent after taking his signature on the original by way of acknowledgment, or by registered post acknowledgment due. An acknowledgment containing the signature of the addressee or his agent or any endorsement by the postal authorities to the effect that the notice was refused by the addressee shall, unless the contrary is proved, be deemed to be sufficient to hold that the notice was duly served.
18. Where the Tribunal is satisfied that the addressee is evading service or that it is not practicable to serve the notice in the ordinary course, it may direct that a copy of the notice shall be affixed on its Notice Board and another copy on the outer door or some other conspicuous part of the addressee’s present or last known residence or place of business and at a conspicuous place in the village or town which he last resided or carried on business or by tom tom or by publication of the notice in a news paper which has circulation in the locality.
19. Where the Tribunal directs service of notice otherwise than by post, it may be sent for service to the subordinate authority within whose jurisdiction the party resides. Such authority shall cause the notice to be served on the party and return the same to the Registrar with an endorsement stating the time and the manner in which the notice was served and the name and address of the person, if any, identifying the person served and witnessing the delivery or tender of the notice.
20. The Tribunal may in any case direct the issue a notice to any party at its cost if it considers desirable or necessary to do so.
21. A notice required to be served on the State shall be served on the State Representative.
22. If in the course of the proceedings the Tribunal is of the opinion that a substantial question of law is involved in any case and that it is necessary that in the interest of justice the State should be heard, a notice shall be issued to the State Representative and he shall be supplied with copies of the memorandum of appeal or petition as the case may be, by such party as may be directed by Tribunal.
23. The process fee for the issue of notice shall be as prescribed under the Karnataka Appellate Tribunal Rules in force.
24. The process fee shall be paid in the shape of court fee stamps along with oblong addressed envelopes.
25. (a) Whenever the Tribunal directs the issue of fresh notice in any case, the party liable to pay the process fee shall furnish the same within ten days from the date of the order failing which the papers shall be placed before the Member or the Bench for orders. The Members or the Bench may either dismiss the appeal or petition against the respondents concerned or extend the time for payment of the process fee.
(b) Interim stay or interim directions if any must be communicated without much delay, but at the cost of the party at whose instance the order or direction is issued.
(c) If the stay applications are separately moved and if additional records are called for, additional process mee must be paid.
26. If, on the date fixed for hearing or any subsequent date to which the hearing may be adjourned, the appellant or petitioner does not appear either inn person or by an agent or a pleader when the case is called on for hearing, the Bench may dismiss the same for default or decide it on merits after hearing the Respondent, his agent or pleader if present.
Provided that cases arising under the Central Sales Tax Act, 1956, Karnataka Sales Tax Act 1957, and the Karnataka Agricultural Income Tax Act, 1957, shall always be decided on merits.
27. If, on the date fixed for hear9ng or any other subsequent date to which the hearing may be adjourned, the respondent does not appear inn person or by his agent or pleader when the case is called on for hearing, the Bench may decide the same on merits after hearing the appellant or the petitioner or his agent or pleader.
28.(a) Where case is dismissed for default or on merits under Regulation-26, the appellant or petitioner may make a miscellaneous application to the Tribunal along with an affidavit within thirty days from the date of the order; and where it is proved that he was prevented by sufficient cause from appearing when the case was called on for hearing the Tribunal shall restore the case on such terms as to costs or otherwise as it thinks fit ;
Provided that in cases in which the Respondent had already put in his appearance, an opportunity of being heard shall be afford to him before restoration.
(b) Where a case is heard ex parte and judgment is pronounced against the respondent or opponent under Regulation-27, he may make a miscellaneous application to the Tribunal along with an affidavit within thirty days from the date of the order, and if he satisfies the Tribunal that the notice was not duly served or that he was prevented by sufficient cause from appearing when the case was called on for hearing, the Tribunal shall after giving the appellant or petitioner an opportunity of being heard, re-hear the case on such terms as to costs or otherwise as it thinks fit;
Provided that this Regulations shall not be applicable to cases arising under the Central Sales Tax Act, 1956, Karnataka Sales Tax Act, 1957 and the Karnataka Agricultural Income Tax Act,. 1957.
Regulation 28(a) — Constitution of India, Articles 226 and 227 — Appeal dismissed — Restoration of — Remedy of making miscellaneous application for — Remedy is not available where dismissal of appeal is for non-compliance with office objection — Not alternative remedy — Writ petition against rejection of appeal at stage of admission itself, maintainable.
R. Gururajan, J., Held: Regulation 28(a) is available only in the event of a petition being dismissed on merits. The impugned order is on account of non-compliance of office objections. Regulation 28(a) is hence inapplicable in such circumstances. The dismissal of appeal on the basis of office objections by the Tribunal is to be set aside.
Note. —There is no provision in the Karnataka Appellate Tribunal Act, 1976, as Section 28-A, providing for restoration of appeal dismissed on merits. In fact, the Act provides that the decision of Tribunal is final subject only to revision by High Court. [Ed.]
Smt. Evulin D'Souza u The Authorised Officer and Assistant Commissioner, Mangalore and Others, 2006(4) Kar. L.J. 682C.
Regulation 28(a) — Petitioner filed a miscellaneous petition before Tribunal for recalling order of rejection of appeal for non-compliance of office objection — Rejected — Order of Tribunal challenged herein —Petitioner an ex-serviceman — Certain land was granted by Government — Regulation 28(a) comes into operation in respect of two contingencies: (1) where case dismissed for default; or (2) dismissed on merits — Dismissal for default includes dismissal on account of non-compliance of office objections — Impugned order passed by Tribunal requires to be quashed — Writ petition allowed.
N. Kumar, I., Held: Therefore, Regulation 28(a) comes into operation in respect of two contingencies: (1) where the case is dismissed for default; or (2) it is dismissed on merits wider Regulation 26. In the aforesaid judgment, what has been stated is Regulation 28(a) is available only in the event of the petition being dismissed on merits. The opening words of the Regulation is not noticed, inasmuch as that Regulation 28(a) is available when the case is dismissed for default also. Dismissal for default includes dismissal on account of non-compliance of office objections. Therefore, Regulation 28(a) provides for a miscellaneous application being filed. In that view of the matter, the impugned order passed by the Karnataka Appellate Tribunal is erroneous and requires to be quashed. — Gopal Dattu Pawar v The Deputy Commissioner, Belgaum District, Belgaum-1 and Another, 2009(2) Kar. L.J. 188.
29. A miscellaneous application in respect of a case decided on merit shall be dealt with in the same manner as a review petition as regards the constitution of the Bench.
30. A miscellaneous application in respect of a case disposed of otherwise than on merits may be considered by any Bench, not necessarily that which passed the original order.
31. Whenever for any reason, the cases posted before the Bench or Member cannot be heard, such cases shall be called and adjourned and the next date of hearing shall be announced in open Court by the Secretary.
32. The Tribunal may, on such terms as it thinks fit, including the payment of costs at any stage, adjourn the hearing of any case in open court.
33. On the day fixed for hearing or on any other day to which the hearing may be adjourned, the appellant or petitioner or his agent or pleader shall be heard in support of the appeal or petition. The Respondent or his agent or pleader shall, if necessary be heard next and in such cases the appellant or petitioner or his agent or pleader shall be entitled to reply.
34. The hearing of an appeal or petition shall generally be on the entire case. However, the Bench may direct the parties to address arguments in regard to limitation, maintainability or such other grounds when it considers that the matter can be disposed of on such grounds only.
35. The appellant or petitioner shall not, except by leave of the Tribunal, urge or be heard in support of any ground of objection in an appeal or petition, not set-forth in the memorandum of appeal or petition, but the Tribunal in deciding a matter before it shall not be confined to the grounds of objections set forth in the memorandum of appeal or petition or taken by leave of court under this Regulation:
Provided that the Tribunal shall not rest its decision on any other ground of fact unless the party who may be affected thereby has sufficient opportunity of contesting the same on the ground.
36.(a) The parties to an appeal shall not be entitled to produce additional evidence, whether oral or documentary; but if:
(i) The authority from whose order the appeal is preferred has refused to admit evidence which ought to have been admitted: or
(ii) The party seeking to produce additional evidence establishes that notwithstanding the exercise of due diligence such evidence was not within his knowledge or could not after excise of due diligence be produced by him at the time when the order appealed against was passed : or
(iii) The Tribunal requires any document to be produced or any witness to be examined to enable it to pronounce judgment: or
(iv) There be any other substantial cause, the Tribunal may, after hearing the parties, allow such evidence or document to be produced or witness to be examined.
(b) A party desiring to produce additional evidence shall file an application stating the evidence proposed to be pronounced, supported by an affidavit giving the reasons there for, and shall serve copies of such application and affidavit on the opposite party.
(c) Wherever additional evidence is allowed to be produced, the Tribunal shall record the reasons for its admission.
37. Wherever additional evidence is directed or allowed to be produced, the Tribunal may either take such evidence or direct any subordinate authority to take such evidence and to send it to the Tribunal. The Tribunal shall specify the points to which the evidence should be confined.
38. The Tribunal may with due notice to the parties, at the stage of proceedings, inspect any property or thing concerning which any question may arise, and where the Tribunal inspects any property or thing, it shall, as soon as may be practicable, make a memorandum of relevant facts observed at such inspection and such memorandum shall form part of the record.
39. Where an appeal or petition has been filed in the name of a wrong person or where it is doubtful whether it has been filed in the name of a right person, the Tribunal may at any stage of the proceedings, if satisfied that the appeal or petition has been filed through a bonafide mistake, and that it is necessary for the determination of the real matter in dispute so to do, order any person to be substituted or added as a party upon such terms as the Tribunal thinks just.
40. (a) The Tribunal may at any stage of the proceeding either suo moto or upon an application of either party, order that the name of any party improperly joined be struck out and that the name of any person who ought to have been joined and who or whose presence before the Tribunal may be necessary in order to enable the tribunal effectually and completely to adjudicate upon the settle all the questions involved in the proceedings, be added.
(b) No person under any disability shall be added as a party to the proceeding without a guardian and the consent of the guardian shall be necessary before doing so.
(c) Where a respondent is added, necessary amendment shall be made in the appeal or petition and amended copies of the memorandum of appeal or petition together with notices shall be served on the new respondent and if the Tribunal thinks fit, on the original respondent.
41. Subject to the provisions of the Limitation Act, 1963 [Central Act NO.36 of 1963] the proceeding as against any person added as respondent shall be deemed to have begun only from the date of service of the notice.
42. The death of an appellant or petitioner or respondent shall not cause the proceeding to abate if the right to relief survives.
43. Applications to bring legal representatives of parties to the proceeding shall be filed within ninety days from the date of death of the party. If the application to bring the legal representatives on record is not filed within the time specified and if the tribunal is of the opinion that the proceeding cannot be continued in the absence of the legal representatives, the appeal or petition shall abate as regards the deceased and if he is the sole appellant or petitioner, the appeal or petition shall be dismissed.
44. On the death of a respondent or opponent, if the appellant or petitioner fails to file an application to bring the legal representatives on record within the time specified above, the appeal or petition shall abate as regard the deceased respondent. If the deceased be the sole respondent then the appeal or petition shall be dismissed.
45. There shall be no abatement of the proceedings by reason of the death of either party between the conclusion of the hearing and the pronouncement of the judgment and the judgment in such cases may be pronounced notwithstanding the death and shall have the same force and effect as if it had been pronounced before the death took place.
46. Where a question arises as to whether any person is or is not legal representative or deceased party, such question shall be determined by the Tribunal.
47. (a) Any legal representative may apply within sixty days from the date of the abatement of the proceeding to set aside the abatement and the Tribunal may after hearing the opposite party set aside the abatement on sufficient cause being shown.
(b) In cases arising under the Central Sales Tax Act, 1956, the Karnataka Sales Tax Act, 1957 and the Karnataka Agricultural Income Tax Act, 1957, the legal representative of the parties to the proceeding or the receiver in a case where the appellant has become an insolvent and his estate has vested in him, may within sixty days from the date of communication of such order, apply to the Tribunal for setting aside the abatement and the Tribunal shall on sufficient cause being shown set aside such abatement and proceed with the case.
48. A party to a proceeding who is a minor, shall on attaining majority elect to continue the proceeding and if he so elects he shall apply for an order discharging the next friend or guardian and seek leave of the Tribunal to proceed with the proceeding in his own name.
49. (a) In cases of assignment, creation or devolution of interest during the pendency of the proceeding, such proceeding may be continued by or against the person upon whom such interest has devolved with the leave of the Tribunal.
(b) In cases arising under the Central Sales Tax Act, 1956, the Karnataka Sales Tax Act, 1957 and the Karnataka Agricultural Income Tax Act, 1957, if the business of any dealer who is a party to the proceeding is assigned or has devolved upon some other person either wholly or in part the Tribunal may on application of such assignee or such person on whom the business devolves, add him as a party to such proceeding. If the estate of an appellant in such cases becomes vested in the receiver on his being declared an insolvent, the receiver with the leave of the Tribunal may be substituted as a party to the proceeding.
50. After the case has been heard, the Bench shall pronounce judgment or order in open Court either at once or on some future date of which notice shall be given to the parties or their pleaders. Where the judgment or order is pronounced without such prior notice, the parties or their pleaders shall be intimate.
51. The judgment shall state:
(i)The points for determination;
(ii)The decision thereon;
(iii)The reasons for the decision; and
(iv)The relief granted.
It shall at the time of its pronouncement be signed and dated by the Members.
52. A judgment or order may be dictated to a stenographer or a typist or written by hand. When the judgment is dictated to a stenographer in the open court, the transcript shall be edited and signed by the Members.
53.(a) A copy of the final order or judgment passed by the Tribunal in any case shall be sent by the Secretary within thirty days to the officer against whose order the appeal or the petition had been filed and also when so directed by the Chairman to the State Government.
(b) Every order passed under the Central Sales Tax Act, 1956, the Karnataka Sales Tax Act, 1957 and the Karnataka Agricultural Income Tax Act, 1957, shall be communicated within thirty days to-
(i)The parties concerned.
(ii)The authority from whose order the appeal is preferred.
(iii)The Deputy Commissioner of the Commercial Taxes concerned if he is not such authority and
(iv)The Commissioner of Commercial Taxes.
54. (a) The Members of a Bench shall refer any proceeding before them to the Chairman with a recommendation that it may be placed for a Full Bench-
(i)When they consider that the decision which they propose to take in the proceeding involves a substantial departure from the previous decision of the Tribunal : or
(ii)When the case involves a point of law of general importance ; or
(iii)When conflicting decisions of the Tribunal are brought to their notice or
(iv)When they differ in opinion on any point material for the decision of the case.
While making the recommendation for constitution Full Bench, the Members shall formulate the specific points for determination by the Full Bench.
(b) The Full Bench shall hear the case and either record its opinion or dispose it of, as the case may be.
(c) When any particular question or questions are referred to a Full Bench, it shall furnish its opinion on those questions to the Bench which made the reference. The Bench shall dispose of the case in conformity with such opinion.
(d) The decision of the Full Bench shall be in accordance with the opinion of the majority.
Regulation 54(a)(i) — Tribunal dissenting from its own decision given previously — Requirement of placing matter before larger Bench in case of- Not necessary when earlier decision is held per curiam and same has since been overruled by superior Courts.
V. Gopala Gowda and Arali Nagaraj, JJ., Held: It is the principle in tax law that though the doctrine of res judicata not applicable to the tax proceedings where an issue had been considered and decided in the earlier assessment order in a particular manner, then for the sake of consistency the same shall prevail in the subsequent years unless there is some material change in the facts. The said principle is not applicable to the fact situation. The officers of the revenue did not interpret the word 'accessory' whether it is a machinery as mentioned in. Entry 52 of the First Schedule to the Act as directed. — Addison and Company Limited, Bangalore v State of Karnataka, 2008(M) Kar. L.j. 211C (HC) (DB).
Regulation 54(a)(ii) — Reference of proceedings to Full Bench of Tribunal — Necessity for — Case has to be referred to Full Bench if it involves point of law of general importance or when there are conflicting decisions by members of Bench.
V. Gopala Gowda and Arali Nagaraj, JJ., Held: Merely because one Member of the Bench of the Tribunal took a different view earlier, the matter need not be referred to larger Bench. Such reference requires under Regulation 54(a)(ii) of the Regulations when a point of law of general importance involve or when there is conflicting decisions of the members in a case. Such a situation does not exist in the instant case. — Continental Builders and Developers, Bangalore v State of Karnataka, 2008(64) Kar. L.J. 104B (HC) (DB).
55. (a) Clerical or arithmetical mistakes in judgments or orders or errors arising therein from accidental slip or omission, may, at any time, be corrected by a Bench of the Tribunal on its own motion or on the application of any party;Provided that the Bench before ordering such correction shall give an opportunity of being heard to the parties likely to be affected by such correction.
(b) The procedure to be followed in this behalf shall be the same as the procedure followed in respect of a review petition as regards the constitution of the Bench.
56. The Tribunal may on its own motion or on application call for records of any proceedings of any authority subordinate to it wherever the law provides for a revision of orders by the Tribunal for the purpose of satisfying itself with regard to the legality or propriety of any such order. On a perusal of the records the Tribunal may take up the case in revision and issue notice to all the parties concerned who are likely to be affected to appear before a Bench of the Tribunal for showing cause why the order should not be varied or reversed. On the appearance of such parties and after giving reasonable opportunity of representing their case the Bench may proceed to pass such orders as it deems fit.
57. Where an application for a review is made by a party, it shall be accompanied by a copy of the order sought to be reviewed and an affidavit stating the grounds on which the review is sought. The review application shall be placed before the very Bench, which passed the original order for admission. If that is not possible, it shall be posted before the Bench consisting of at least one Member who was on the original Bench. If even that is not possible it may be placed before any Bench as directed by the Chairman.
58. The Bench hearing the application for admission of a review shall not admit the application unless it is prima-facie satisfied that the matter has to be reviewed. When the review petition is admitted, it shall be decided after affording an opportunity to the parties to be heard.
59. When an application is made by a party under Sec. 64 of the Karnataka Land Revenue Act, 1964, the Tribunal may, after hearing the party, either allow or reject the application summarily. When the application is rejected, the Tribunal shall briefly record the reasons for doing so.
60. (a) The Bench shall have the powers to award costs and incidental to any proceeding before it and may direct by who such costs shall be paid. After the judgment is delivered, a memo of costs shall be prepared and annexed to the judgment or order and signed by the secretary and sealed with the seal of the Tribunal. Such a memo shall be conclusive evidence of the costs incurred in appeals, petitions or other proceedings.
(b) In the calculation of costs, all expenditure incurred by ;the successful party in taking the necessary copies required to be field as part of the memorandum of the appeal, the court fee paid on the memorandum of appeal or petition and vakalath, certified copies and other documents required to be produced by law; the process fee paid, if any ; adjournment costs and pleaders fees not exceeding Rs.100/- as may be fixed by the Bench hearing the case, shall be included. Any other items of expenditure specifically ordered by the Bench to be treated as cost shall also be included:
Provided that when any Bench takes up a case in revision suo moto and passes orders after hearing the parties concerned, no costs shall be ordered against any party:
Provided further that the provisions of this chapter shall not be applicable to the cases arising under the Central Sales Tax Act, 1956, the Karnataka Sales Tax Act, 1957 and the Karnataka Agricultural Income Tax Act, 1957.
61. (a) Whenever any law, under which the Tribunal exercises jurisdiction, provides for filing of an appeal, revision or review, but does not specify the period of limitation therefore, the following periods of limitation are prescribed :-
|1.||First appeal||:||Sixty days|
|2.||Second appeal||:||One hundred and twenty days|
|4.||For setting aside ex parte order||:||Thirty days|
(b) The provision of Sections 4,5 and 12 of the Limitation Act, 1963 [Central Act No.36 of 1963] shall apply mutates mutandis to call appeals and petitions.
62. (a) Every interlocutory application shall be indicated by the abbreviation “I.A.” and shall be consecutively numbered in each proceeding in which it is filed.
(b) All facts, on which an applicant relies for making the prayer or obtaining the relief sought in the application, shall be set out in an affidavit accompanying the application. Where, however, the facts on which the application is based appear from the records of the case or relate to any act or conduct of the applicant’s pleader himself, the Tribunal may permit a memorandum of facts signed by the applicant’s pleader to be filed instead of an affidavit.
(c) Every interlocutory application shall bear the cause title of the main matter in which it is made and shall set out the names of the applicants of the opponents and their respective ranks in the main matter, the provision of law under which it is made and the prayer or relief sought in clear and precise terms.
(d) The application shall be signed by the applicant or his pleader, who shall enter the date on which such signature is made and the date on which the application is made.
63. (a) Every interlocutory application shall, after presentation, be numbered and posted before the Bench for orders.Provided that, when any party likely to be affected by it has already entered appearance by pleader, no such application shall be so posted, unless such pleader has been served with notice of the application by delivering to him a copy of the application together with a copy of the supporting affidavit or memorandum of facts, and the written acknowledgment over the signature of each such pleader of his registered clerk is taken either by an endorsement on the application, or otherwise and is filed along with the application.
(b) If, however, the appellant’s pleader makes an endorsement on the application that such service on pleader was either refused to be accepted or could not be effected inspite of due diligence, the Bench may direct that the application be numbered and posted.
(c) Whenever it is intended to move the application as an emergent application, the copy of the application served on the opposite party or his pleader under this regulation shall contain an endorsement stating that the application is intended to be moved as an emergent application on the day specified in the endorsement.
(d) Orders on interlocutory application recorded in the order sheet shall state the serial number of interlocutory applications.
64. There shall be a separate application in respect of each distinct prayer. When several prayers are combined in one application, the Bench may direct the applicant to confine the application only to one of such prayers and to file a separate application in respect of each of the others.
65. In the proceedings pending before the Tribunal, whenever an application is made seeking urgent orders, the Chairman may direct that the matter may be heard and disposed of by a particular Bench.
66.(a) The Tribunal may at any stage of a proceeding call for proof of any fact by an affidavit.
(b) Every affidavit for use in the Tribunal shall bear the general heading as “Before the Karnataka Appellate Tribunal, Bangalore” and shall set forth the cause title of the proceeding or matter in which it is sought to be used and, in the case of an affidavit in an interlocutory application, also the cause title of the interlocutory application.
67. An affidavit shall be confined to statement of facts and avoid arguments and when it contains statements of facts not within the declarant’s personal knowledge but based on information received, by the declarant, he shall state so and shall also state that he believes them to be true and shall also give the source of such information wherever possible and the grounds of his belief, if any.
68.(a) Affidavits intended for use before the Tribunal may be made before and attested by any of the following persons-
(i) Any judicial officer, Magistrate, or other Presiding Officer of Civil, Criminal or Revenue Court;
(ii) Any Registrar or Sub-Registrar under the Indian Registration Act;
(iii) The Registrar, Deputy Registrar or Asst. Registrar of any High Court;
(iv) the Chief Ministerial Officer of any Civil Court by whatever name called including any officer in-charge of the duties of the Chief Ministerial Officer for the time being;
(v) Any Notary appointed under the Notaries Act [Central Act LIII of 1952]; and
(vi) The Secretary and Assistant Secretaries of the Tribunal who are hereby empowered to administer oath or solemn affirmation.
(b) The deponent of an affidavit shall sign or make his mark at the foot of every page of the affidavit and also at the end of it. The attesting officer shall authenticate every correction, alteration or interlineations by placing his initials near it and also enter at the foot of every page the number of such authenticated corrections, etc., or enter the word ‘nil’ if there is none and initial such entry and sign his name and enter his designation at the end of the affidavit and affix thereto his official seal or seal of his court together with the date. The fact of the oath having been made in the presence shall be noted by the attesting officer, before he affixes his signature.
(c) If the deponent is not personally known to the attesting officer, he shall be identified by a person known to the attesting Officer and the fact of such identification together with the name and description of the person making the identification shall be noted at the end of the affidavit and the signature of such person shall be affixed. If the deponent is not known to the attesting officer or cannot be so identified, the left hand thumb impression of such deponent shall also be affixed at the end of the affidavit and be certified to be such impression by attesting officer.
(d) If the deponent is illiterate or blind or is not acquainted with the language in which the affidavit is made or written, the affidavit shall be read out and explained to him in the language known to him in the presence of the attesting officer, who shall certify that it was so explained to him and the deponent appeared to understand the same and signed his name or made his mark in his presence.
(e) If any document is referred to in the affidavit and produced with it the attesting officer shall affix his signature to an endorsement thereon as follows:
“This is the document referred to as Exhibit……….. in the affidavit of ………………. Sworn to solemnly affirmed before me this the …………………. day of ……………….. 19”.
69.(a) Every application made under Sec.27(1) of the Karnataka Land revenue Act, 1964 seeking transfer of any case shall be in writing and accompanied by an affidavit setting out the circumstances under which the party seeks the transfer. The application shall be placed before a Bench which may in its discretion obtain the remarks from the Officer from whom the case is sought to transferred and after hearing the applicant may summarily reject the same if it is satisfied that there are no grounds for admitting the same.
(b) If the Tribunal is of the opinion that the application has to be considered on merits, it may admit the same and after hearing the parties, including the opposite party in the original case, may pass an order either allowing or rejecting the application.
70. If the parties to a case posted for hearing at a place other than the head quarters agree that the case be heard at the head quarters, the Chairman may, on an application made in that behalf, permit the case to be heard at the head quarters.
Provided that when such an application could not be made to the Chairman, the Bench sitting at the place other than the Head Quarters, may on an application is made in that behalf, permit the case to be heard by it at the head quarters.
70-A: The Chairman, suo motu or on an application made by the parties in this behalf may, if he is of the opinion that it is necessary or expedient to do so in the interest of justice transfer any case from one Bench to another.
70-A: Where it is just and expedient to club the cases pending in other Benches, by transfer, for disposal, the Chairman, on being satisfied that the disposal of the cases by a common judgment or order is necessary, shall order the transfer and clubbing of such cases for common disposal by any Bench or on the application of the party concerned.
70-B: Where an indication is made by a member or a Bench of his or its disablement to dispose of an appeal or a petition, in such cases a note shall be placed before the Chairman to transfer that appeal or petition to any other before any bench for disposal, by withdrawal from any fit.
70-C: On the Application of any of the party, the Chairman may at any stage transfer any appeal or petition before any bench for disposal, by withdrawal from any Bench.”
71.(a) Parties to a proceedings before the Tribunal shall be entitled, as of right, to apply for and receive certified copies of all pleadings, judgments or orders and all documents and depositions of witnesses made or exhibited or referred to in the judgments or the said proceedings and the proceedings before the lower authorities.
(b) Persons who are not parties to be proceedings may be granted such copies on application supported by an affidavit only if the Chairman on being satisfied about the sufficiency and bonafides of the grounds or reasons on which the applicant requires copies, direct that such copies be furnished.
(c) Certified copies may be prepared either:-
(i)By copying on copying sheets and if copying sheets are not available, on judgment sheets with due affixation of court fee stamps of proper value, or
(ii)By photocopying including Photostat, Xerox or reprograph of any other process by which the original is mechanically or electronically copied a representing faithfully the original.
71-A. Certified copies may be prepared either:-
(i)By copying on copying sheets;or
72. The applicant, for certified copy shall send a self addressed duly sufficiently stamped envelopes for supply of certified copy or sending the other intimation.
73.Such application shall set-forth:
(i)The name of the applicant and his rank in the proceeding;
(ii)The number of the proceeding whether the same is pending or disposed of and the date of disposal; and
(iii)The description of the document or the paper and its exhibit number and the proceeding in which it is filed and the said of document if any.
74.X X X X X
75.(a) On presentation or receipt of a copy application, it shall be entered in the Register of copy applications and the applicant shall be asked to appear on a date not later than ten days from the date of receipt of the application. On that day the applicant shall be informed to rectify the defects if any or to produce the required number of copying sheets of the value fixed from time to time within fifteen days thereafter if already not produced and his signature shall be obtained. If the applicant fails to rectify the defects and or produce the required number of copying sheets, the application shall be rejected by the Registrar.
(b) If the order is complied with the applicant shall be informed of the date of which the copy would be ready and it shall not be later than thirty days. When the certified copy is ready, it shall be delivered to the applicant or his authorised agent and an acknowledgment shall be obtained in that behalf.
(c) When the application is received by post, the certified copy shall be prepared and sent by registered post. If there are defects and/ or if the application is not accompanied by required number of copying sheets, the applicant shall be informed to rectify the defects or to produce the required number of copying sheets within fifteen days from the date of intimation. If the applicant fails to comply with the requirement within the specified time, the Registrar shall reject the applications.
76. Each copying sheet shall contain not more than one hundred and twenty-five words either typewritten or written by hand.
77. When an application for grant of copy does not distinctly describe the number date and nature of the document required or in the description given in such application is in correct and it shall in consequence be necessary for the officer incharge of the document to search his records in order to find it, a search fee of Rs.5/- for each year of which the records are searched shall be payable in cash by the applicant for such search.
78. Applicants for copy shall be disposed of in the chronological order. Wherever copies are required by the applicant urgently, the application shall be accompanied by an additional Court fee stamp of Rs.20/-. The Registrar on being satisfied about the urgency shall direct the issue of a copy urgently if no defects are found and produced. In such cases, the copy shall be prepared and delivered within forty eight hours and if the copy cannot be prepared within than period, as soon as possible thereafter.
79. In the case of maps and plans etc., a reasonable fee having regard to the skill, labour and time required for preparing the copy shall be fixed in each case by the Registrar and deposited in cash by the party applying.The whole of such fee so fixed shall be paid to the person employed for preparing the copy, who shall use his own material for that purpose.
80. The unused copying sheets (or excess court-fee stamps, as the case may be) shall be returned to the applicant at the time of delivery of the copy under acknowledgement.
81. Before a copy is delivered, it shall be certified and sealed by the Registrar in the manner prescribed under Section 76 of the Indian Evidence Act, 1872.
82. Whenever the copies and the unused copying sheets are not claimed within six months from the date on which they are ready for delivery, they shall be destroyed in the presence of the Registrar and a note shall be made in the concerned register.
82-A. Charges for certified copies by photo copying shall be two rupees for fullscape paper or any part thereof or such other rate as the Chairman may fix from time to time. This shall be deposited in cash.
82-B. Nothing contained in this regulation shall apply to printed copies or copies which under any provision of law or rule having the force of law, the Tribunal is required to grant free of costs.
83. The records of the tribunal shall be in the custody of the Registrar.
84. Any person who has a right to inspect the records under the provisions of the Indian Evidence Act, 1872 or any other law for the time being in force shall make an application in writing to the Registrar stating therein the ground for which the said request is made. The fees for the inspection of the record and proceedings of any case or any document therein shall be rupees ten for every day or part thereof on which the inspection is allowed except on the day of hearing. No inspection of any records of the Tribunal shall be allowed by the Registrar except in the presence of an officer of the Tribunal.
85.(a) For the purpose of exercising the powers vested in the Tribunal under Sections 10, 11 and 15 of the Act, the Chairman shall convene a meeting of the members of the Tribunal whenever necessary. Decisions shall be taken according to the opinion of the majority of the Members present at such meeting. If the opinion of the members is equally divided, the Chairman will have a casting vote.
(b)Any two or more Members may request the Chairman to convene a meeting of the members of the Tribunal and in that event the Chairman shall convene such a meeting within a month therefrom.
(c) The Registrar shall maintain the proceedings of the meeting and forward a copy of the same for the information of the Government.
86.Whenever judgments and orders are marked for reporting, copies thereof may be made available to recognized Law Journals for purposes of publication.
87.The Registrar shall maintain in the forms prescribed in the Schedule appended to these Regulations the following registers separately for cases relating to Revenue, Sales Tax and Co-operation wherever necessary:-
(1) Petition in Form No. ’A’;
(2) Appeals in Form No. ‘B’;
(3) Revision Petitions in Form No. ‘C’;
(4) Review petitions in Form No. ‘D’;
(5) Rectification Petitions in Form ‘E’;
(6) Miscellaneous Applications in Form No. ‘F’;
(7) References in Form No. ‘G’ ; and
(8) Copy Applications in Form No. ‘H’.
(9) Register of Photo-Copy application in Form No.I.
88.While the business of the Tribunal is being conducted, every member, the State Representative and the Sales Tax Practitioners appearing before the Tribunal shall wear a coat with a necktie or a buttoned up-coat.
89. While the business of the Tribunal of being conducted every Advocate appearing before the Tribunal shall wear a block coat with a black necktie or a buttoned up coat.
90. The opinion furnished by each member or Bench while referring the matter to the full bench, and also the full bench opinion shall be deemed to be ordered for the purpose of issue of certified copies.