1999 (2) TMI 631

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arnataka Sales Tax Act, 1957 have been assailed in this petition. 2.. In an appeal preferred by the assessee-department was earlier having right to file cross-objections within thirty days and now by virtue of amendment by Act 15 of 1991 it is stated that an indefinite time has been permitted by the Legislature for filing the memorandum of cross-objections. It is pointed out that provisions under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he case may be, and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1)." 3.. Arguments of both learned counsel for parties have been heard. 4.. At the outset, it may be observed that provisions of section 22(2A) are not indefinite in the sense that the memorandum of cross-objections could be filed before f....