2024 (7) TMI 4

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....e Karnataka Appellate Tribunal, Bengaluru (for short 'Tribunal') and also order dated 22.10.2016 passed by the Joint Commissioner of Commercial Taxes in AP. KST. 2014.15. 2. Heard Sri Narayan G. Rasalkar, learned counsel for the petitioner and Sri Gangadhar J.M, learned Additional Advocate General for the respondent. Perused the petition papers. 3. Brief facts of the case are that petitioner engaged in the manufacture and sale of wooden goods and frames in Dandeli, is a registered dealer under the then Karnataka Sales Tax Act, 1957 and Central Sales Tax Act, 1956. The case relates to the assessment year 1980-81. On 13.01.1983, assessment order was passed. Petitioner filed appeal before the first appellate authority contending that he ....

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....would be entitled for interest from the date of collecting excess tax. He would further submit that the petitioner had prayed before the Tribunal to read down Sec. 13A of the Act and to grant interest from the date of collection of excess tax. Thus, he would pray for allowing the petition. Learned counsel would submit that the petitioner has raised questions of law as under: (a) Whether in the facts and circumstances of the case, the Hon'ble Karnataka Appellate Tribunal has either failed to decide or decided erroneously the questions of law involved while passing the impugned appeal order and whether such an order is justifiable and is in accordance with law? And (b) Whether in the facts and circumstances of the case, the ....

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....the relevancy of application of the precedents quoted by it to the issues involved in this case and facts of the case? (h) Any other question of law that this Hon'ble Court may deem fit to raise for its decision in the facts and circumstances of the case. 5. Per contra, Sri Gangadhar J.M, learned Additional Advocate General would support the order passed by the Tribunal as well as the authorities. Further it is submitted that the Act would provide for payment of interest u/S 13A of the Act. When the Act itself makes provision for payment of interest, the authorities are bound to pay interest in terms of the said provision. Further, there is no challenge to Sec. 13A of the Act and in that circumstance it is not open for the petit....