1997 (7) TMI 610

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....ions filed under section 23(1) of the Karnataka Sales Tax Act, 1957 (in short, "the Act") are directed against a common order dated June 20, 1996 passed by the Tribunal in S.T.A. Nos. 277-80/96 pertaining to the years 1986-87 to 1989-90. 2.. The petitioner is a partnership-firm. For the periods in question, the petitioner was initially subjected to the ex parte assessment orders all dated May 2....

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....rs for the years in question all dated July 28, 1995. The said orders were challenged in appeals before the Joint Commissioner who dismissed the appeals on the ground that, in view of sub-section (3) of section 12-D of the Act, the appeals, were not maintainable. On further appeal, the Tribunal also took the same view. 4.. Section 12-D of the Act reads as under: "Section 12-D: Cancellation of a....

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....ubject to the provisions of sections 22, 23, 24 and 25-A, be final." 5.. Therefore, from the above sub-section (1) of section 12-D, it is clear that once the ex parte order is cancelled, fresh assessment has to be made only in accordance with the provisions of section 12 of the Act. So far as subsection (3) of the said section is concerned, it prohibits the filing of appeal only against the ord....