2014 (8) TMI 578

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....rthy, Advs. Respondent Rep by: Smt S Sujatha, AGA JUDGEMENT Per: Dilip B Bhosale: This STA is directed against the order dated 27.05.2009 passed by the Additional Commissioner of Commercial taxes, Zone-1, Bangalore, in exercise of the powers of revision under Section 22-A(1) of the Karnataka Sales Tax Act, (for short 'the Act') 1957, whereby, he set aside the orders of the Appellate Au....

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....f the Act, which states that, if at the end of the year, it is found that the amount of tax paid in advance by any dealer for any month or quarter or for the whole year in the aggregate was less than the tax payable for that month or quarter or the tax for the whole year as finally assessed, as the case may be, by more than fifteen per cent, the assessing authority may direct such dealer to pay, i....

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....t corrected the order passed by the Appellate Authority. 3. In this view of the matter, we do not find any reasons to interfere with the order passed by the Revisional Authority. The judgment relied upon by learned counsel for the appellant of the Delhi High Court in Additional Commissioner of Income Tax vs. J.K.D'costa [(1981) 25 CTR (DEL) 224] has no application to the facts of the present ca....