2014 (2) TMI 1140

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.... for the appellant. Smt. S. Sujatha, Additional Government Advocate, for the respondent. JUDGMENT Heard the learned counsel appearing for the parties. By consent, this appeal is taken up for final disposal at the stage of admission. 2. This Sales-tax appeal under Section 24(1) of the Karnataka Sales Tax Act, 1957 (for short The Act') is directed against the order dated 27.05.2009 p....

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....01-02. After adjusting the amount of Rs. 1,21,652/- paid during the said year, the balance due from the appellant was Rs. 80,579/-. The appellant claims that he paid the said amount by cheque bearing No.964462 dated 21.03.2005 and penalty of Rs. 12,087/- by another cheque bearing No.967152 dated 25.05.2005. In the covering letter dated 25.05.2005 with which the said cheques were tendered and recei....

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....respondents that they did not receive the cheques and the cheques were not encashed. Having regard to the dates of the cheque and the date of covering letter, in our opinion, the Revisional Authority ought to have accepted the claim of the appellant that he made application for the benefit under the scheme. Merely because the application did not find place in the record or the appellant could not ....