(1) Any person objecting to an order affecting him passed under the provisions of this Act 1 [by any officer not above the rank of a Deputy Commissioner may appeal to the Joint Commissioner] (hereinafter referred to as the appellate authority).
(2) The appeal shall be preferred within thirty days,-
(i) in respect of an order of assessment, from the date on which the notice of assessment was served on the appellant, and
(ii) in respect of any other order, from the date on which the order was communicated to the appellant:
Provided that the appellate authority may admit an appeal preferred after the period of thirty days aforesaid 2 [but within a further period of one hundred and eighty days] if it is satisfied that the appellant has sufficient cause for not preferring the appeal within that period.
(3) (a) No appeal against an order of assessment shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of the tax and penalty not disputed in the appeal.
(b) Notwithstanding that an appeal has been preferred under subsection (1), the tax or other amount shall be paid in accordance with the order against which the appeal has been preferred:
Provided that the appellate authority may in its discretion give such directions as it thinks fit in regard to the payment of tax or other amount payable under clause (b) if the appellant furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed.
(4) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.
3 [(4A) Notwithstanding anything contained in sub-section (1), the appeals filed before the Deputy Commissioner of Commercial Taxes on or before the date of commencement of Karnataka Taxation Laws (Amendment) Act, 2000 and pending on such date shall be deemed to have been filed before the Joint Commissioner and such appeals shall be disposed off by him in accordnace with this section.]
(5) In disposing of any appeal, the appellate authority may, after giving the appellant a reasonable opportunity of being heard,-
(a) in the case of an order of assessment or penalty,-
(i) confirm, reduce, enhance or annual the assessment or penalty or both;
(ii) set aside the assessment and direct and assessing authority to make a fresh assessment after such further enquiry as may be directed; or
(iii) pass such other orders as it may think fit; and
(b) in the case of any other order, confirm, cancel or vary such order.
(6) Every order passed on appeal under this section shall, subject to the provisions of sections 14 to 17, be final.
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1. Substituted by Act 5 of 2000 w.e.f. 1-4-1999.
2. Inserted by Act 7 of 1997 w.e.f. 1-4-1997.
3. Inserted by Act 5 of 2000 w.e.f. 1-4-2000.
Section 14 - Appeal to the Appellate Tribunal
(1) Any officer empowered by the State Government in this behalf or any other person objecting to an order passed by the appellate authority 1 [under section 13 or an order passed by a revisional authority under 2 [sub-section (3)] of section 15] may 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) 3 [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.
4 [(2A) The officer authorised under sub-section (1) or the person against whom an appeal has been preferred, as the case may be, on receipt of notice that an appeal against the order of the 5 [Deputy Commissioner] or the 5 [Joint Commissioner] has been preferred under sub-section (1) by the other party, may, notwithstanding that he has not appealed against such order or any part thereof, file 6 [at any time before the appeal is finally heard] a memorandum of cross objections, verified in the prescribed manner against any part of the order of the 5 [Deputy Commissioner] or the 5 [Joint Commissioner] as the case may be, and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1).]
7 [(3) The appeal or the memorandum of cross objections shall be in the prescribed form, shall be verified in the prescribed manner, and in the case of an appeal preferred by any person other than an officer empowered by the State Government under sub-section (1) shall be accompained by a fee equal to two per cent of the amount of assessment objected to, provided that the sum payable in no case be less than two hundred rupees or more than one thousand rupees.
(4) Notwithstanding that an appeal has been preferred under sub-section (1), the payment of tax or penalty or any other amount, payable in accordance with any order passed by the Deputy Commissioner or the Joint Commissioner under section 13 shall not, pending disposal of the appeal be stayed by the Appellate Tribunal.
(5) The Appellate Tribunal shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such orders thereon as it thinks fit :
Provided that if the appeal involves a question of law on which the Appellate Tribunal has previously given its decision in another appeal and either a revision petition in the High Court against such decision or an appeal in the Supreme Court against the order of the High Court thereon is pending the Appellate Tribunal may defer the hearing of the appeal before it till such revision petition in the High Court or the appeal in the Supreme Court is disposed of :
Provided further that if as a result of the appeal any change becomes necessary in the assessment, which is the subject matter of the appeal, the Appellate Tribunal may authorise the assessing authority to amend the assessment, and the assessing authority shall amend the assessment accordingly and thereupon, any amount over paid by the assessee shall be refunded to him without interest, or any additional amount of tax due from him shall be collected in accordance with the provisions of the Act, as the case may be.
(6) Notwithstanding that an appeal has been preferred under sub-section
(1) tax shall be paid in accordance with the assessment made in the case:Provided that the Appellate Tribunal may except in the case of an appeal against an order passed by the Deputy Commissioner or Joint Commissioner under section 13, in its discretion, give such directions as it thinks fit, in regard to the payment of tax, if the appellant furnishes sufficient security to its satisfaction in such form and manner as may be prescribed.
(7) (a) The Appellate Tribunal may, on the application either of the appellant or of the respondent, review any order passed by it under subsection (5) on the basis of facts which were not before it when it passed the order :
Provided that no such application shall be preferred more than once in respect of the same order.
(b) The application for review shall be preferred in the prescribed manner within six months from the date on which the order to which application relates was communicated to the applicant ; and where the application is preferred by any person other than an officer empowered by the State Government under sub-section (1), it shall be accompained by a fee equal to that which had been paid in respect of the appeal :
Provided that if the application for review is preferred within ninety days from the date on which the order to which application relates is communicated to the applicant, the application shall be accompained by half the fee which had been paid in respect of the appeal.
(8) With a view to rectifying any mistake apparent from the record, the Appellate Tribunal may, at any time, within five years from the date of order passed by it under sub-section (5) or sub-section (7) amend such order :
Provided that no order under this sub-section shall be made without giving both parties affected by the order a reasonable opportunity of being heard.
(9) Except as provided in the rules made under this Act the Appellate Tribunal shall not have power to award costs to either of the parties to the appeal or review.
(10) Every order passed by the Appellate Tribunal under sub-section (5) or sub-section (7) or sub-section (8) shall be communicated to the appellant, the respondent the authority on whose order the appeal was preferred and the Joint Commissioner concerned if he is not such authority, and the Commissioner.
(11) Every order passed by the Appellate Tribunal under sub-section (5) shall, subject to the provisons of sub-section (6), sub-section (7) and section 15-A be final.]
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1. Inserted by Act 18 of 1994 w.e.f. 1-4-1994.
2. Substituted by Act 7 of 1997 w.e.f. 1-4-1997.
3. Inserted by Act 7 of 1997 w.e.f. 1-4-1997.
4. Inserted by Act 18 of 1989 w.e.f. 1-4-1989.
5. Substituted by Act 5 of 1993 w.e.f. 9-11-1992.
6. Substituted by Act 14 of 1991 w.e.f. 1-4-1991.
7. Substituted by Act 18 of 1994w.e.f. 1-4-1994.
Section 15 - Revisional powers of Commissioner, Additional Commissioner, Joint Commissioner and Deputy Commissioner
1 [15. Revisional powers of Commissioner, Additional Commissioner, Joint Commissioner and DeputyCommissioner
(1) The Commissioner may on his own motion call for and examine the record of any proceeding under this Act and if he considers that any order passed therein by any officer subordinate to him is erroneous in so far as it is prejudicial to the interests of the revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment.
(2) The Additional Commissioner may on his own motion call for and examine the record of any proceedings under this Act, and if he considers that any order passed therein by 2 [a Joint Commissioner, or an appellate authority of the rank of a Deputy Commissioner] is erroneous in so far as it is prejudicial to the interests of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify including an order enhancing or modifying the assessment or cancelling the assessment or directing a fresh assessment.
(3) The Joint Commissioner may on his own motion call for and examine the record of proceeding under this Act and if he considers that any order passed therein by any officer who is not above the rank of a Deputy Commissioner is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment.
(4) The power under sub-sections (1) to (3) shall be exercisable only within a period of four years from the date of the order sought to be revised was passed.
Explanation.--In computing the period of limitation for the purpose of sub-section (4) any period during which any proceeding under this section is stayed by an order or injunction of any Court shall be excluded;]
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1. Substituted by Act 18 of 1994 w.e.f. 1-4-1994.
2. Substituted by Act 7 of 1997 w.e.f. 1-4-1997.
Section 15A - Revision by High Court
1 [15A. Revision by HighCourt
(1) Within sixty days from the date on which an order under sub-section (5) or clause (a) of sub-section (7) or subsection (8) of section 14 was communicated to him, the appellant or the respondent may prefer a petition to the High Court against the order on the ground that the Appellate Tribunal has either failed to decide or decided erroneously any question of law :
Provided that the High Court may admit a petition preferred after the period of sixty days aforesaid if it is satisfied that the petitioner has sufficient cause for not preferring the petition within that period.
(2) The petition shall be in the prescribed form, shall be verified in the prescribed manner, and shall, when it is preferred by any person other than an officer empowered by the State Government, under sub-section (1) of section 14 be accompained by a fee of one hundred rupees.
(3) If the High Court, on perusing the petition considers that there is no sufficient ground for interfering, it may dismiss the petition summarily :
Provided that no petition shall be dismissed unless the petitioner has had a reasonable opportunity of being heard in support thereof.
(4) (a) If the High Court does not dismiss the petition summarily, it shall, after giving both the parties to the petition a reasonable opportunity of being heard, determine the question or questions of law raised and either reverse, affirm or amend the order against which the petition was preferred or remit the matter to the Appellate Tribunal with the opinion of the High Court on the questions or question of law raised or pass such other order in relation to the matter as the High Court thinks fit.
(b) Where the High Court remits the matter to the Appellate Tribunal under clause (a) with its opinion on question of law raised, the latter shall amend the order passed by it in conformity with such opinion.
(5) Before passing an order under sub-section (4) the High Court may, if it considers necessary so to do remit the petition to the Appellate Tribunal and direct it to return the petition with its finding on any specific questions or issue.
(6) Notwithstanding that a petition has been preferred under sub-section (1), the tax shall be paid in accordance with the assessment made in the case:
Provided that if as a result of the petition, any change becomes necessary in such assessment, the High Court may authorise the assessing authority, to amend the assessment and the assessing authority shall amend the assessment accordingly and thereupon the amount overpaid by the assessee shall be refunded to him without interest or the additional amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be.
(7) With a view to rectify any mistake apparent from the record, the High Court may, at any time, within five years from the date of the order passed by it under sub-section (4) amend such order:
Provided that no order under this sub-section shall be made without giving both parities affected by the order a reasonable opportunity of being heard.
(8) In respect of every petition preferred under sub-section (1) or (7), the costs shall be in the discretion of the High Court]
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1. Inserted by Act 18 of 1994w.e.f. 1-4-1994.
Section 15B - Limitation in regard to passing orders in respect of certain proceedings
1 [15B. Limitation in regard to passing orders in respect of certainproceedings
(1) Notwithstanding anything contained in sections 6 and 15, where any proceedings is initiated under section 6 or any records have been called for under section 15, the authority referred to in the said sections shall pass orders within a period of 2 [three years] from the date of initiation of such proceedings or calling for the records, as the case may be:
Provided that in respect of the proceedings initiated or records called for before the date of commencement of the Karnataka Taxation Laws (Amendment) Act, 1997, orders shall be passed within a period of 3 [four years] from such commencement.
(2) In computing the period specified in sub-section (1), the period during which a proceeding has been deferred on account of any stay granted by any court or any other authority shall be excluded.]
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1. Inserted by Act 7 of 1997 w.e.f. 1-4-1997.
2. Substituted by Act 4 of 1999 w.e.f. 1-4-1997.
3. Substituted by Act 5 of 2000 w.e.f. 1-4-1997.
Section 16 - Appeal to High Court
(1) Any assessee objecting to an order passed under sub-sections (1) and (2) of section 15 may appeal to the High Court within sixty days from the date on which the order was communicated to him:
Provided that the High Court may admit an appeal preferred after the period of sixty days aforesaid if it is satisfied that the assessee had sufficient cause for not preferring the appeal within that period.
(2) The appeal shall be in the prescribed form shall be verified in the prescribed manner, and shall be accompained by a fee of 1 [five hundred rupees.]
(3) The High Court shall, after giving both parties to the appeal a reasonable opportunity of being heard pass such order thereon as it thinks fit.
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1. Substituted by Act 7 of 1997 w.e.f. 1-4-1997.
Section 17 - Rectification of mistakes
(1) With a view to rectifying any mistake apparent from the record, the assessing authority, appellate authority or revising authority may, at any time, within five years from the date of an order passed by it, amend such order :
Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the assessee shall not be made unless the assessing authority, appellate authority or revising authority, as the case may be, has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard.
(2) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided.
(3) An order passed under sub-section (1) shall be deemed to be an order passed under the same provision of law under which the original order the mistake in which was rectified, had been passed.