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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Challenge to Tax Circular Dismissed</h1> The High Court of Karnataka dismissed the petitioner's challenge against Circular No. 12 of 2008-09 issued by the Commissioner of Commercial Taxes. The ... - The High Court of Karnataka, in a 2009 judgment, addressed a writ petition filed by a dealer assessed under the Karnataka Value Added Tax Act. The petitioner appealed an assessment order to the Joint Commissioner of Commercial Taxes. The Commissioner of Commercial Taxes issued Circular No. 12 of 2008-09, highlighting concerns about dealers producing statutory forms such as C, F, E, and H for the first time during appeals, often leading to claims based on fake or forged documents. The petitioner challenged the circular, arguing that it interfered with the appellate authority's powers. The court noted that the circular aimed to prevent false claims and did not directly impede the appellate authority's quasi-judicial functions. The petitioner was advised to address concerns with the appellate authority, and the petitions were dismissed.

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