https://www.taxtmi.com/caselaws?id=163284 A statutory appeal under the Karnataka Sales Tax Act must be preferred by an officer empowered by the State Government, but later governmental ratification can cure an initial lack of prior authorisation and relate back to the filing date. Under the transit-pass regime, non-surrender of the pass at the exit check-post creates only a rebuttable presumption that the goods were sold within the State, and that presumption may be displaced by reliable material. Penalty under the transit-pass provision applies where the vehicle owner who obtained the pass fails to surrender it. A natural justice objection fails where the statute provides notice and an opportunity to rebut, rather than requiring the authority to gather evidence for the assessee. en-us Thu, 23 Jun 2005 00:00:00 +0530 Fri, 28 Mar 2014 14:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163284 A statutory appeal under the Karnataka Sales Tax Act must be preferred by an officer empowered by the State Government, but later governmental ratification can cure an initial lack of prior authorisation and relate back to the filing date. Under the transit-pass regime, non-surrender of the pass at the exit check-post creates only a rebuttable presumption that the goods were sold within the State, and that presumption may be displaced by reliable material. Penalty under the transit-pass provision applies where the vehicle owner who obtained the pass fails to surrender it. A natural justice objection fails where the statute provides notice and an opportunity to rebut, rather than requiring the authority to gather evidence for the assessee. Case-Laws VAT and Sales Tax Thu, 23 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163284