2011 (2) TMI 1331

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....tha, Additional Government Advocate, for the respondents ORDER This appeal is preferred by the assessee against the order passed by the revisional authority under section 22A(1) of the Karnataka Sales Tax Act, 1957 (for short hereinafter referred to as, "the Act"). The assessee is a registered dealer under the Act. He had filed returns for the assessment year 2003-04. The assessee is a de....

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....ment has accepted such payment and the proceedings were dropped. That on June 15, 2009, the Additional Commissioner of Commercial Taxes under section 22A of the Act initiated suo motu proceedings to review the order passed by the Joint Commissioner of Commercial Taxes on the ground that form 8AA in original is not found in the records but only a Xerox copy is available. The assessee appeared be....

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....artment a Xerox copy of the said application is available. On receipt of such an application, the Department has to issue the certificate in form No. 8AB. If it is not issued within thirty days form the date of receipt of the application, it is deemed to have been permitted. The assessee has been filing such application for composition of tax every year subsequent to the said period and accordingl....