https://www.taxtmi.com/caselaws?id=159701 The phrase "at any time before the appeal is finally heard" in section 22(2A) of the Karnataka Sales Tax Act, 1957 was construed as limiting cross-objections to the period ending before final hearing of the appeal, rather than creating an indefinite filing window. The court treated the Legislature's decision to allow filing beyond thirty days as a matter of policy and declined to regard that time-frame as arbitrary merely because other statutes prescribe shorter limits. The provision was upheld as valid and not violative of Article 14. en-us Wed, 10 Feb 1999 00:00:00 +0530 Fri, 29 Nov 2013 16:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159701 The phrase "at any time before the appeal is finally heard" in section 22(2A) of the Karnataka Sales Tax Act, 1957 was construed as limiting cross-objections to the period ending before final hearing of the appeal, rather than creating an indefinite filing window. The court treated the Legislature's decision to allow filing beyond thirty days as a matter of policy and declined to regard that time-frame as arbitrary merely because other statutes prescribe shorter limits. The provision was upheld as valid and not violative of Article 14. Case-Laws VAT and Sales Tax Wed, 10 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159701