2014 (5) TMI 212

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....gross turnover of Rs.7,55,686/- and exemption of Rs.6,04,548/-, whence, the Assessing Officer declined the exemption by assessment order dated 27.02.2001 - Annexure-B. Petitioner filed an application under Section 12-D of the Karnataka Sales Tax Act, 1957 (for short 'the Act') for cancellation of the assessment which when rejected by order dated 02.05.2001 - Annexure-C, filed an appeal invoking Section 20 of the said Act before the First Appellate Authority. That appeal when dismissed by order dated 28.12.2002 on the premise that the petitioner ought to have preferred an appeal under Section 22 of the Act before the Karnataka Appellate Tribunal (for short 'KAT') and not under Section 20 of the Act, was carried in a further appeal before the....

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....was justified in rejecting ST Rectification Application No.06/2011 under Section 22 (6A) of the Act by order dated 31.01.2012? 6. In order to appreciate the contentions advanced in the petitions, it is useful to extract sections 12-D, 20[1] and 22[1] & [2] of the Act, which read thus:    "12-D. Cancellation of assessment in certain cases :    (1) Where an assessee within one month from the service of a notice of demand makes an application and satisfies the assessing authority that he was prevented by sufficient cause from appearing as required under Section 12, or that he did not receive the notice issued under that section, the assessing authority shall cancel the assessment and proceed to make a fresh assessm....

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....ction 20 or Section 21may appeal to the Appellate Tribunal within a period of sixty days from the date on which the order was communicated to him.    (2) The Appellate Tribunal may admit an appeal preferred after the period of sixty days referred to in sub-section (1) but within a further period of one hundred and eighty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period." 7. Petitioner having suffered an order dated 27.2.2001 Annexure-B of the Assessing Authority assessing the turnover at Rs.7,55,686/- for the assessment year 1997-98 and declining the claim for exemption of Rs.6,04,548/-, filed an application invoking Section 12-D of the Act, to cancel the asses....

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....t the order dated 2.5.2001 invoking Section 20 of the Act. Thus, the appeal preferred by the petitioner invoking Section 20 of the Act before the Joint Commissioner of Commercial Taxes, Belgaum [Appeals], was justifiably rejected as not maintainable by order dated 28.12.2002. The first question is answered in the affirmative. 9. Sub-section[1] of section 22 of the Act provides for an appeal to the Appellate Tribunal by any person objecting to an order passed u/s. 12-D of the Act or order passed by the Deputy Commissioner or the Joint Commissioner u/s. 20 or section 21 of the Act, within a period of 60 days from the date on which the order was communicated to him. Sub-section [2] invests a jurisdiction in the Appellate Tribunal to admit a....