1983 (7) TMI 283

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....ed by the State of Karnataka against the order of the Karnataka Appellate Tribunal dated 18th July, 1977, made in S.T.A. Nos. 142 and 143 of 1977. 2.. The respondent is a firm which has been registered as a dealer under the Karnataka Sales Tax Act. For the assessment years 1968-69 and 1969-70, the Additional Commercial Tax Officer, Mangalore, passed the assessment orders in respect of the turnove....

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....ribunal accepted the appeals holding that mere dismissal of the appeals by the appellate authority as barred by limitation was no impediment for the revising authority to entertain revision petitions under section 21(2) of the Act. The Tribunal was of the opinion that the appeals preferred before the Deputy Commissioner under section 20 must be an appeal in respect of which the appellate authority....

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....ecord of any order passed under the provisions of the Act by a Commercial Tax Officer subordinate to him if that order had not been appealed against under section 20. The revisional power is for the purpose of satisfying as to the legality or propriety of the order or as to the regularity of the proceedings taken by the assessing authority. The exercise of this power is, however, subject to the co....