COMMERCIAL TAX DEPARTMENT ACT

Appeal to Appelatte Tribunal:

  1. Any officer empowered by the State Government [or the commissioner] in this behalf or any assessee 1957: KAR. ACT 22 Agricultural Income - Tax 189 objecting to an order of the [Assistant Commissioner of Agricultural Income-tax] or an [Agricultural Income-tax Officer] under section 23, or an order passed by the [Joint Commissioner] under section 22 or section 32 or section 32A, may appeal to the Appellate Tribunal within sixty days from the date on which the notice of such order was communicated to the assessee.

    (i) Substituted by Act 29 of 1963 w.e.f. 1.1.1964.

    (ii) Substituted by Act 14 of 1983 w.e.f. 1.12.1982.

    (iii)Inserted by Act 5 of 2006 w.e.f. 1.4.2006.

    (iv)Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

  2. The Appellate Tribunal may admit an appeal preferred after the period of sixty days referred to in sub-section (1), if it is satisfied that the assessee had sufficient cause for not preferring the appeal within that period.
  3. The appeal shall be in the prescribed form, shall be verified in the prescribed manner, and shall be accompanied by a fee equal to two per cent of the amount of assessment objected to, provided that the sum payable shall in no case be less than five rupees or more than two hundred rupees.
  4. The Appellate Tribunal shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such orders thereon as it thinks fit:

    Provided that, if the appeal involves a question of law on which the Appellate Tribunal has previously given its decision in another appeal and either a revision petition in the High Court against such decision or an appeal in the Supreme Court against the order of the High Court thereon is pending, the Appellate Tribunal may defer the hearing of the appeal before it till such revision petition in the High Court or the appeal in the Supreme Court is disposed of.

  5. Notwithstanding that an appeal has been preferred under sub-section (1), tax shall be paid in accordance with the assessment made in the case:

    Provided that the Appellate Tribunal may, in its discretion, give such directions as it thinks fit, in regard to the payment of tax, if the appellant furnishes sufficient security to its satisfaction in such form and manner as may be prescribed: Provided further that if as a result of the appeal any change becomes necessary in such assessment, the Appellate Tribunal may authorise the Agricultural Income - Tax 1957: KAR. ACT 22 190[Assistant Commissioner of Agricultural Income-tax] to amend the assessment, and the 1[Assistant Commissioner of Agricultural Income-tax] shall amend the assessment accordingly, and thereupon, the amount overpaid by the assessee shall be refunded to him without interest, or the additional amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be.

    (i) Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

  6. (i) The Appellate Tribunal may, on the application either of the assessee or of the [Joint Commissioner] review any order passed by it under sub-section (4) on the basis of facts which were not before it when it passed the order:

    Provided that no such application shall be preferred more than once in respect of the same order.

    (ii) Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

  7. The application for review shall be preferred in the prescribed manner within six months from the date on which the order to which the application relates was communicated to the applicant; and where the application is preferred by the assessee, it shall be accompanied by a fee equal to that which had been paid in respect of the appeal:

    Provided that if the application for review is preferred within ninety days from the date on which the order to which the application relates is communicated to the applicant, the application shall be accompanied by half the fee which had been paid in respect of the appeal.

  8. The Appellate Tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under this section, and shall make such amendment if the mistake is brought to its notice by the assessee or the [Assistant Commissioner of Agricultural Income-tax]:

    Provided that an amendment which has the effect of enhancing the assessment or reducing the refund or otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the Appellate Tribunal has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard.

    (i) Substituted by Act 5 of 1993 w.e.f. 9.11.1992. 1957: KAR. ACT 22 Agricultural Income - Tax 191

  9. Except as provided in the rules made under this Act, the Appellate Tribunal shall not have power to award costs to either of the parties to the appeal or review.
  10. Every order passed by the Appellate Tribunal under sub-section (4), sub-section (6) or sub-section (7) shall be communicated to the assessee, the [Joint Commissioner] and the Commissioner.

    Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

  11. Every order passed by the Appellate Tribunal under sub-section (4) shall, subject to the provisions of sub-sections (6) and (7), and section 55, be final and every order passed by it under sub-section (6) shall, subject to the provisions of section 55, be final.

Appeal to the Appellate Tribunal:

  1. Any officer empowered by the Government in this behalf or any other person objecting to an order passed by the appellate authority under Section 62 may appeal to the Appellate Tribunal within a period of sixty days from the date on which the order was communicated to him.
  2. The Appellate Tribunal may admit an appeal preferred after the period of sixty days referred to in sub-section (1), but within a further period of one hundred and eighty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.
  3. The officer authorized under sub-section (1) or the person against whom an appeal has been preferred, as the case may be, on receipt of notice that an appeal against the order of the appellate authority has been preferred under sub-section (1) by the other party, may, notwithstanding that he has not appealed against such order or any part thereof, file, at any time before the appeal is finally heard, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the appellate authority, and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1).
  4. The appeal, or the memorandum of cross-objections, shall be in the prescribed form, shall be verified in the prescribed manner, and, in the case of an appeal preferred by any person other than an officer empowered by the Government under sub-section (1) shall be accompanied by [proof of payment of one half of tax or other amount disputed and also] a fee equal to two percent of the amount of assessment objected to, provided that the sum payable in no case be less than two hundred rupees or more than one thousand rupees.

    (i) Inserted by Act 6 of 2005 w.e.f. 19.3.2005.

  5. (i) The Appellate Tribunal shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such orders thereon as it thinks fit.

    (ii) If the appeal involves a question of law on which the Appellate Tribunal has previously given its decision in another appeal and either a revision petition in the High Court against such decision or an appeal in the Supreme Court against the order of the High Court thereon is pending, the Appellate Tribunal may defer the hearing of the appeal before it till such revision petition in the High Court or the appeal in the Supreme Court is disposed of. 2004: KAR. ACT 32] Value Added Tax 259

    (iii) If as a result of the appeal any change becomes necessary in the assessment, which is the subject matter of the appeal, the Appellate Tribunal may authorize the prescribed authority to amend the assessment, and the prescribed authority shall amend the assessment accordingly and thereupon, any amount over paid by the dealer shall be refunded to him without interest, or any additional amount of tax due from him shall be collected in accordance with the provisions of the Act, as the case may be.

  6. (i) Notwithstanding that an appeal has been preferred under sub-section (1), tax shall be paid in accordance with the assessment made in the case.

    (ii) Omitted by Act 6 of 2005 w.e.f. 19.3.2005.

  7. (i) The Appellate Tribunal may, in its discretion, stay payment of one half of the tax or other amount disputed, if the appellant makes payment of the other half of the tax or other amount disputed along with the prescribed form of appeal.

    (ii) The Appellate Tribunal shall dispose of such appeal within a period of one hundred eighty days from the date of the order staying proceedings of recovery of one half of tax or other amount and, if such appeal is not so disposed of within the period specified, the order of stay shall stand vacated after the said period and the Appellate Tribunal shall not make any further order staying proceedings of recovery of the said tax or other amount.

    (a) Substituted by Act 6 of 2005 w.e.f. 19.3.2005.

  8. (i) The Appellate Tribunal may, on the application either of the appellant or of the respondent, review any order passed by it under sub-section (5) on the basis of facts which were not before it when it passed the order.

    (ii) No such application under clause (a) shall be preferred more than once in respect of the same order.

    (iii) The application for review shall be preferred in the prescribed manner within six months from the date on which the order to which the application relates was communicated to the applicant; and where the application is preferred by any person other than an officer empowered by the State Government under sub-section (1), it shall be accompanied by a fee equal to that which has been paid in respect of the appeal.

    (iv) If the application for review is preferred within ninety days from the date on which the order to which the application relates is communicated to the applicant, the application shall be accompanied by half the fee which had been paid in respect of the appeal.

  9. (i) With a view to rectifying any mistake apparent from the record, the appellate Tribunal may, at any time, within five years from the date of any order passed by it under sub-section (5) or sub-section (8), amend such order.

    (ii) No order under this sub-section shall be made without giving both parties affected by the order a reasonable opportunity of being heard.

  10. Except as provided in the rules, the Appellate Tribunal shall not have powers to award costs to either of the parties to the appeal or review.260 Value Added Tax [2004: KAR. ACT 32
  11. Every order passed by the Appellate Tribunal under sub-section (5) or (8) or (9)shall be communicated to the appellant, the respondent, the appellate authority on whose order the appeal was preferred and the Commissioner.
  12. Every order passed by the Appellate Tribunal under sub-section (5) shall,subject to the provisions of sub-section (8), sub-section(9) and Section 65, be final and every order passed by it under sub-section (8) shall, subject to the provisions of sub-section(9) and Section 65, be final.

Appeal to the Appellate Tribunal:

  1. Any employer or any person objecting to an order passed by the [Joint Commissioner] under section 16 may appeal to the Tribunal within sixty days from the date on which the order was communicated to him.

    (i) Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

  2. The provisions of the Karnataka Appellate Tribunal Act, 1976 (Karnataka Act 10 of 1976) shall be applicable to all appeals preferred to the Tribunal under sub-section (1).

Appeal to the Appellate Tribunal:

(1) Any officer empowered by the State Government in this behalf or any other person objecting to an order passed under Section 12-D or an order passed by the Deputy Commissioner or the Joint Commissioner under Section 20 or Section 21 may appeal to the Appellate Tribunal within a period of sixty days, from the date on which the order was communicated to him.

(2) The Appellate Tribunal may admit in appeal preferred after the period of sixty days referred to in sub-section (1) but within a further period of one hundred and eighty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.

(2-A) The officer authorised under sub-section (1) or the person against whom an appeal has been preferred, as the case may be, on receipt of notice that an appeal against the order of the Deputy Commissioner or the Joint Commissioner has been preferred under sub-section (1) by the other party, may, notwithstanding that he has not appealed against such order or any part thereof, file at any time before the appeal is finally heard, a me-of cross-objections, verified in the prescribed manner, against any order of the 1Deputy Commissioner] or the 3[Joint Commissioner] may be, and such memorandum shall be disposed of by the Appellate as if it were an appeal presented within the time specified in sub-5.

(3) The appeal or the memorandum of cross-objections sha11 be in the prescribed form, shall be verified in the prescribed manner, and din the case of an appeal preferred by any person other than an officer empowered by the State Government under sub-section (1) shall be accompanied by a fee equal to two per cent of the amount of assessment objected to, provided that the sum payable in no case be less than two hundred rupees or more than one thousand rupees.

Act No. 15 of 1988 (1-4-1988 to 31-3-2002)

(3-A) Notwithstanding that an appeal has been preferred under sub-section (1), the payment of tax or penalty or any other amount, payable, in accordance with any order passed by the Deputy Commissioner or the joint Commissioner under Section 20 shall not, lending disposal of the appeal be stayed by the Appellate Tribunal.

Act No. 5 of 2002 (From 1-4-2002)

(4) The Appellate Tribunal shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such orders thereon as it thinks fit:

Provided that if the appeal involves a question of law on which the Appellate Tribunal has previously given its decision in another appeal and either a revision petition in the High Court against such decision or an appeal in the supreme Court against the order of the High Court thereon is pending, the Appellate Tribunal may defer the hearing of the appeal before it till such revision petition in the High Court or the appeal in the Supreme Court is disposed of.

Provided further that if as a result of the appeal any change becomes necessary in the assessment, which is the subject matter of the appeal, the Appellate Tribunal may authorise the Assessing authority to amend the assess-lent, and the assessing authority shall amend the assessment accordingly and hereupon, any amount overpaid by the assessee shall be refunded to him without interest, or any additional amount of tax due from him shall be collected in accordance with the provisions of the Act, as the case may be.

(5) Notwithstanding that an appeal has been sub-section (1), tax shall be paid in accordance with the case:

Provided that the Appellate tribunal may, except in case of an appeal against an order passed by the Deputy Commissioner or joint Commissioner under Section 20 in its discretion, give such directions as it thinks fit, in regard to the payment of tax, if the appellant furnishes sufficient security to its satisfaction in such form and manner as may be prescribed:

Provided further that the Appellate Tribunal may, in case of any app against an order passed by the Deputy Commissioner or Joint Commissioner under Section 20, in its discretion, stay payment of one half of appellant makes payment of the other half of the tax disputed:

Appeal to the Appellate Tribunal :

(1) Any officer empowered by the State Government or the Commissioner in this behalf or any other person objecting to an order passed by the Joint Commissioner under section 8-B or Section 8-C may appeal to the Appellate Tribunal constituted under the Karnataka Appellate Tribunal Act, 1976 (Karnataka Act 10 of 76), within a period of sixty days from the date on which the order was communicated to him.

(2) The Appellate Tribunal may admit an appeal preferred after the period of sixty days referred to in sub-section (1) if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.

(3) The officer authorised under sub-section (1) or the person against an appeal has been preferred, on receipt of notice that an appeal against the order of Joint Commissioner has been preferred under b-section (1) by the other party, may, notwithstanding that he has not pealed against such order or any part thereof file within thirty days of the receipt of the notice, a memorandum of cross objections, verified in the described manner, against any part of the order or the joint commissioner, and such memorandum shall be disposed of by the appellate Tribunal as if it were an appeal presented within the time specified sub-section (1).

(4) The appeal or the memorandum of cross-objections shall be in the described form, shall be verified in the prescribed manner, and in the case of appeal preferred by any person other than an officer empowered by the state Government or the Commissioner under sub-section (1), shall be accompanied by proof of payment of one half of tax or other amount computed and also a fee equal to two per cent of the amount of the ,assessment objected to, provided that the sum payable shall in no case be less than twenty rupees or more than two hundred rupees.

(5) The Appellate Tribunal shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such orders thereon as it thinks fit: Provided that if the appeal involves a question of law on which the appellate Tribunal has previously given its decision in another appeal and either a petition in the High Court against such decision or an appeal in the Supreme Court against the order of the High Court thereon is pending, the Appellate Tribunal may defer the hearing of the appeal before it, till such petition in the High Court or the appeal in the Supreme Court is disposed of.

(6) Notwithstanding that an appeal has been preferred under sub-section (1), and notwithstanding anything contained in any other law, tax or any other amount shall be paid in accordance with the assessment or 'other made in the case:

Provided that the Appellate Tribunal may, in its discretion, stay payment of balance half of the tax or other amount disputed, if the appellant furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed:

Provided further, that the Appellate Tribunal shall dispose of such appeal within a period of one hundred eighty days from the date of the order staying proceedings of recovery of such balance half of tax or other amount:

Provided also that if such appeal is not so disposed of within the period specified in second proviso, the order of stay shall stand vacated and the Appellate Tribunal shall not make any further order staying proceedings of recovery of the said tax or other amount:

Provided also that if as a result of the appeal any change becomes necessary in such assessment, the Appellate Tribunal may authorise the prescribed authority to amend the assessment, and the prescribed authority shall amend the assessment accordingly and thereupon the amount over-paid by the proprietor shall be refunded to him without interest or the additional amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be.

Explanation :

Every appeal filed after the commencement of the Karnataka Taxation Laws (Amendment) Act, 2008 shall be subject to sub-sections (4) and (6).

(7)(a) The Appellate Tribunal may, on the application either of the appellant or of the respondent, review any order passed by it under sub-section (5) on the basis of facts which were not before it when it passed the order:

Provided that no such application shall be preferred more than once in respect of the same order.

(b) The application for review shall be preferred in the prescribed manner within six months from the date on which the order to which the application relates was communicated to the applicant, and where the application is preferred by any person Other than an officer empowered by the State Government or the Commissioner under sub-section (1), it shall be accompanied by a fee equal to that which had been paid in respect of the appeal:

Provided that if the application for review is preferred within ninety days from the date on which the order to which the application relates is communicated to the applicant, the application shall be accompanied by half the fees which have been paid in respect of the appeal.

(8) With a view to rectifying any mistake apparent from the record, the Appellate Tribunal may, at any time within five years from the date of any order passed by it under sub-section (5) or sub-section (7) amend such order:

Provided that no order under this sub-section shall be made without giving both parties affected by the order a reasonable opportunity of being hard.

(9) Except as provided in the rules made under this Act, the Appellate Tribunal shall not have power to award costs to either of the parties to the appeal or review.

(10) Every order passed by the Appellate Tribunal under sub-section (5) or sub-section (7) or sub-section (8) shall be communicated to the appellant, the respondent, the authority on whose order the appeal was preferred and the Commissioned.

Appeal to the Appellate Tribunal :

(1) Any officer empowered by the state Government in this behalf or any other person objecting to an order passed by the appellate authority under Section 9 or an order passed by a revision authority under sub-section (1) of Section 10, may appeal to the Appellate Tribunal within a period of sixty days from the date on which the order was communicated to him:

Provided that the Appellate Tribunal may admit an appeal preferred after the period of sixty days aforesaid but within a further period of one hundred and eighty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.