1 [20. Appeals
2 [(1) Any person objecting to an order affecting him passed under the provisions of this Act by any officer not above the rank of a Deputy Commissioner may appeal to the Joint Commissioner:]
3 [Provided that no such appeal shall lie against an order in respect of which an application under section 12-D has been made.]
(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, 4 [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.
5 [(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 sub-section (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 inthe prescribed manner.
5 [(5) In disposing of an 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, 6 [x x x] or annul the assessment or penalty or both;
7 [(ia) enhance the assessment including any part thereof whether or not such part is objected to in the appeal;]
(ii) set-aside the assessment and direct the assessing authority tomake 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 theprovisions of 8 [9 [sections 22 to 24] and section 25-A], be final.]
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1. Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
2. Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
3. Inserted by Act 18 of 1994 w.e.f. 1.4.1994.
4. Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
5. Substituted by Act 9 of 1970 w.e.f. 1.4.1970.
6. Omitted by Act 16 of 1989 w.e.f. 1.4.1989.
7. Inserted by Act 16 of 1989 w.e.f. 1.4.1989.
8. Substituted by Act 15 of 1970 w.e.f. 1.4.1964.
9. Substituted by Act 18 of 1978 w.e.f. 1.9.1978.
Section 20 - Appeals
1 [20. Appeals
2 [(1) Any person objecting to an order affecting him passed under the provisions of this Act by any officer not above the rank of a Deputy Commissioner may appeal to the Joint Commissioner:]
3 [Provided that no such appeal shall lie against an order in respect of which an application under section 12-D has been made.]
(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, 4 [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.
5 [(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 sub-section (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 inthe prescribed manner.
5 [(5) In disposing of an 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, 6 [x x x] or annul the assessment or penalty or both;
7 [(ia) enhance the assessment including any part thereof whether or not such part is objected to in the appeal;]
(ii) set-aside the assessment and direct the assessing authority tomake 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 theprovisions of 8 [9 [sections 22 to 24] and section 25-A], be final.]
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1. Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
2. Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
3. Inserted by Act 18 of 1994 w.e.f. 1.4.1994.
4. Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
5. Substituted by Act 9 of 1970 w.e.f. 1.4.1970.
6. Omitted by Act 16 of 1989 w.e.f. 1.4.1989.
7. Inserted by Act 16 of 1989 w.e.f. 1.4.1989.
8. Substituted by Act 15 of 1970 w.e.f. 1.4.1964.
9. Substituted by Act 18 of 1978 w.e.f. 1.9.1978.
Section 21 - Revisional powers of [x x x] Joint Commissioners
1 [21. Revisional powers of 2 [x x x] 3 [Joint Commissioners].
2 [(1) x x x]
(2) The 3 [Joint Commissioner] may of his own motion call for and examine the record of any order passed or proceeding recorded under the provisions of this Act by a 4 [any officer not above the rank of Deputy Commissioner] 5 [x x x], for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding 6 [in so far as it is prejudicial to the interests of the revenue] and pass such order with respect thereto as he thinks fit.
(3) In relation to an order of assessment passed under this Act, the powerunder sub-sections (1) and (2) shall be exercisable only within a period of four years from the date on which the order was passed.
(4) No order shall be passed under sub-section (1) or sub-section (2)enhancing any assessment, unless an opportunity has been given to the assessee to show cause against the proposed enhancement.]
7 [(5) The power under this section shall not be exercisable in respect of matters subjected to appeal under section 20.]
8 [(6) Every order passed in revision under this section shall subject to the provisions of sections 22 to 24 and 25-A, be final.
Explanation.--For the purposes of this section, 'record' shall include all records relating to any proceedings under this Act available at the time of examination by 2 [x x x] the Joint Commissioner.]
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1. Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
2. Omitted by Act 4 of 1999 w.e.f. 1.4.1999.
3. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
4. Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
5. Omitted by Act 9 of 1986 w.e.f. 1.4.1986.
6. Inserted by Act 18 of 1978 w.e.f. 1.9.1978.
7. Inserted by Act 9 of 1986 w.e.f. 1.4.1986.
8. Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
Section 21 - Revisional powers of [x x x] Joint Commissioners
1 [21. Revisional powers of 2 [x x x] 3 [Joint Commissioners].
2 [(1) x x x]
(2) The 3 [Joint Commissioner] may of his own motion call for and examine the record of any order passed or proceeding recorded under the provisions of this Act by a 4 [any officer not above the rank of Deputy Commissioner] 5 [x x x], for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding 6 [in so far as it is prejudicial to the interests of the revenue] and pass such order with respect thereto as he thinks fit.
(3) In relation to an order of assessment passed under this Act, the powerunder sub-sections (1) and (2) shall be exercisable only within a period of four years from the date on which the order was passed.
(4) No order shall be passed under sub-section (1) or sub-section (2)enhancing any assessment, unless an opportunity has been given to the assessee to show cause against the proposed enhancement.]
7 [(5) The power under this section shall not be exercisable in respect of matters subjected to appeal under section 20.]
8 [(6) Every order passed in revision under this section shall subject to the provisions of sections 22 to 24 and 25-A, be final.
Explanation.--For the purposes of this section, 'record' shall include all records relating to any proceedings under this Act available at the time of examination by 2 [x x x] the Joint Commissioner.]
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1. Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
2. Omitted by Act 4 of 1999 w.e.f. 1.4.1999.
3. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
4. Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
5. Omitted by Act 9 of 1986 w.e.f. 1.4.1986.
6. Inserted by Act 18 of 1978 w.e.f. 1.9.1978.
7. Inserted by Act 9 of 1986 w.e.f. 1.4.1986.
8. Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
Section 21A - Deferment of refund in certain cases
1 [21A. Deferment of refund in certaincases
Where any amount is refundable to any person by an order passed under sections 20, 21 or 22A, such refund shall not be made within the period stipulated for filing of an appeal against such order under section 22 or section 24 has expired.]
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1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
Section 21A - Deferment of refund in certain cases
1 [21A. Deferment of refund in certaincases
Where any amount is refundable to any person by an order passed under sections 20, 21 or 22A, such refund shall not be made within the period stipulated for filing of an appeal against such order under section 22 or section 24 has expired.]
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1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
Section 22 - Appeal to the Appellate Tribunal
1 [(1) Any officer empowered by the State Government in this behalf or any other person objecting to an order passed, 2 [under section 12-D or an order passed] by the 3 [Deputy Commissioner] or the 3 [Joint Commissioner] under 4 [5 [x x x] section 20 or section 21] 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 periodof sixty days referred to in sub-section (1), 6 [but within a further period of one hundred and eighty days] if it is satisfied that the 1 [appellant] had sufficient cause for not preferring the appeal within that period.
7 [(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 3 [Deputy Commissioner] or the 3 [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 8 [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 3 [Deputy Commissioner] or the 3 [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).]
(3) The appeal 7 [or the memorandum of cross-objections] shall be in the prescribed form, shall be verified in the prescribed manner, and 7 [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 accompanied by a fee equal to two percent of the amount of assessment objected to, provided that the sum payable shall in no case be less than 9 [two hundred rupees or more than one thousand rupees]
10 [(3A) Notwithstanding that an appeal has been preferred under subsection (1), the payment of tax or penalty or any other amount, payable, in accordance with any order passed by the 3 [Deputy Commissioner] or the 11 [Joint Commissioner] under section 20 shall not, pending disposal of the appeal be stayed by the Appellate Tribunal.]
(4) The Appellate Tribunal shall, after giving both parties to the appeala 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.
10 [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 overpaid 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.]
(5) Notwithstanding that an appeal has been preferred under subsection(1), tax shall be paid in accordance with the assessment made in the case:
Provided that the Appellate Tribunal may, 10 [except in case of an appeal against an order passed by the 3 [Deputy Commissioner] or 3 [Joint Commissioner] under section 20] 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:
11 [Proviso x x x]
(6) (a) The Appellate Tribunal may, on the application 1 [either of the appellant or of the respondent] review any order passed by it under sub-section (4) 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 prescribedmanner within six months from the date on which the order to which the application relates was communicated to the applicant; and where the application is preferred by 1 [any person other than an officer empowered by the State Government under sub-section (1),] it shall be accompanied 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 the application relates is communicated to the applicant, the application shall be accompanied by half the fee which had been paid in respect of the appeal.
12 [(6A) 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 any order passed by it under sub-section (4) or sub-section (6), 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.]
(7) Except as provided in the rules made under this Act, the AppellateTribunal shall not have powers to award costs to either of the parties to the appeal or review.
(8) Every order passed by the Appellate Tribunal under 14 [sub-section (4) or sub-section (6) or sub-section (6-A)] shall be communicated to 1 [the appellant, the respondent, the authority on whose order the appeal was preferred, the 11 [Joint Commissioner] concerned if he is not such authority, and the Commissioner.]
(9) Every order passed by the Appellate Tribunal under sub-section (4)shall 13 [subject to the provisions of sub-section (6), sub-section (6A)] and section 23, be final and every order passed by it under sub-section (6) shall, 13 [subject to the provisions of sub-section (6A) and section 23] be final.
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1. Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
2. Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
3. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
4. Substituted by Act 3 of 1966 w.e.f. 1.3.1966.
5. Omitted by Act 9 of 1970 w.e.f. 1.4.1970.
6. Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
7. Inserted by Act 9 of 1964 w.e.f. 1.4.1964.
8. Substituted by Act 15 of 1991 w.e.f. 1.4.1991.
9. Substituted by Act 18 of 1994 w.e.f. 1.4.1994.
10. Inserted by Act 15 of 1998 w.e.f. 1.4.1988.
11. Omitted by Act 15 of 1988 w.e.f. 1.4.1988.
12. Inserted by Act 15 of 1970 w.e.f. 1.10.1957.
13. Substituted by Act 15 of 1970 w.e.f. 1.10.1957.
Section 22 - Appeal to the Appellate Tribunal
1 [(1) Any officer empowered by the State Government in this behalf or any other person objecting to an order passed, 2 [under section 12-D or an order passed] by the 3 [Deputy Commissioner] or the 3 [Joint Commissioner] under 4 [5 [x x x] section 20 or section 21] 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 periodof sixty days referred to in sub-section (1), 6 [but within a further period of one hundred and eighty days] if it is satisfied that the 1 [appellant] had sufficient cause for not preferring the appeal within that period.
7 [(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 3 [Deputy Commissioner] or the 3 [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 8 [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 3 [Deputy Commissioner] or the 3 [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).]
(3) The appeal 7 [or the memorandum of cross-objections] shall be in the prescribed form, shall be verified in the prescribed manner, and 7 [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 accompanied by a fee equal to two percent of the amount of assessment objected to, provided that the sum payable shall in no case be less than 9 [two hundred rupees or more than one thousand rupees]
10 [(3A) Notwithstanding that an appeal has been preferred under subsection (1), the payment of tax or penalty or any other amount, payable, in accordance with any order passed by the 3 [Deputy Commissioner] or the 11 [Joint Commissioner] under section 20 shall not, pending disposal of the appeal be stayed by the Appellate Tribunal.]
(4) The Appellate Tribunal shall, after giving both parties to the appeala 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.
10 [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 overpaid 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.]
(5) Notwithstanding that an appeal has been preferred under subsection(1), tax shall be paid in accordance with the assessment made in the case:
Provided that the Appellate Tribunal may, 10 [except in case of an appeal against an order passed by the 3 [Deputy Commissioner] or 3 [Joint Commissioner] under section 20] 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:
11 [Proviso x x x]
(6) (a) The Appellate Tribunal may, on the application 1 [either of the appellant or of the respondent] review any order passed by it under sub-section (4) 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 prescribedmanner within six months from the date on which the order to which the application relates was communicated to the applicant; and where the application is preferred by 1 [any person other than an officer empowered by the State Government under sub-section (1),] it shall be accompanied 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 the application relates is communicated to the applicant, the application shall be accompanied by half the fee which had been paid in respect of the appeal.
12 [(6A) 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 any order passed by it under sub-section (4) or sub-section (6), 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.]
(7) Except as provided in the rules made under this Act, the AppellateTribunal shall not have powers to award costs to either of the parties to the appeal or review.
(8) Every order passed by the Appellate Tribunal under 14 [sub-section (4) or sub-section (6) or sub-section (6-A)] shall be communicated to 1 [the appellant, the respondent, the authority on whose order the appeal was preferred, the 11 [Joint Commissioner] concerned if he is not such authority, and the Commissioner.]
(9) Every order passed by the Appellate Tribunal under sub-section (4)shall 13 [subject to the provisions of sub-section (6), sub-section (6A)] and section 23, be final and every order passed by it under sub-section (6) shall, 13 [subject to the provisions of sub-section (6A) and section 23] be final.
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1. Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
2. Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
3. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
4. Substituted by Act 3 of 1966 w.e.f. 1.3.1966.
5. Omitted by Act 9 of 1970 w.e.f. 1.4.1970.
6. Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
7. Inserted by Act 9 of 1964 w.e.f. 1.4.1964.
8. Substituted by Act 15 of 1991 w.e.f. 1.4.1991.
9. Substituted by Act 18 of 1994 w.e.f. 1.4.1994.
10. Inserted by Act 15 of 1998 w.e.f. 1.4.1988.
11. Omitted by Act 15 of 1988 w.e.f. 1.4.1988.
12. Inserted by Act 15 of 1970 w.e.f. 1.10.1957.
13. Substituted by Act 15 of 1970 w.e.f. 1.10.1957.
Section 22A - Revisional powers of Additional Commissioner and Commissioner
1 [22A. Revisional powers of 2 [Additional Commissioner] andCommissioner
(1) The 2 [Additional Commissioner] may on his own motion call for and examine the record of any proceeding under 3 [section 20 or section 21 of] this Act and if he considers that any order passed therein by any officer who is not above the rank of a 2 [Joint Commissioner], is erroneous in so far as it is prejudicial to the interest 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 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.
(2) The Commissioner may on his own motion call for and examine therecord 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 interest 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 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.
(3) The 2 [Additional Commissioner] or the Commissioner shall not 4 [exercise any power] under sub-section (1) or sub-section (2), as the case may be, if,--
(a) the time for appeal against the order has not expired;
5 [(b) the matter has been subject to an appeal under section 22 or a revision in the High Court; or]
(c) more than four years have expired after the passing of the ordersought to be revised.
(4) Notwithstanding anything contained in sub-section (3), the 2 [Additional Commissioner] or the Commissioner, may pass an order under subsection
(1) or (2), as the case may be, on any point which has not been raisedand decided in an appeal or revision referred to in clause (b) of sub-section (3), before the expiry of a period of one year from the date of the order in such appeal or revision or before the expiry of a period of four years referred to in clause (c) of that sub-section whichever is later.]
6 [(5) Every order passed in revision under sub-section (1) shall, subject to the provisions of sub-section (2) of this section, sections 23, 24 and 25A, be final.
(6) Every order passed in revision under sub-section (2) shall, subjectto the provisions of sections 23, 24 and 25-A, be final.]
7 [Explanation I.--If the order passed or proceedings recorded by the appropriate authority referred to in sub-sections (1) or (2), involves an issue on which the High Court has given its decision adverse to the revenue in some other proceedings and an appeal to the Supreme Court against such decision of the High Court is pending, the period spent between the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period referred to in clause (c) of sub-section (3).
Explanation II.--In computing the period of limitation for the purpose of sub-section (3), any period during which any proceeding under this section is stayed by an order of injunction of any court shall be excluded.]
6 [Explanation III.--For the purposes of this section, 'record' shall include all records relating to any proceedings under this Act available at the time of examination by the Additional Commissioner or the Commissioner.]
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1. Inserted by Act 9 of 1964 w.e.f. 1.4.1964 & substituted by Act 4 of 1992 w.e.f. 1.4.1992.
2. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
3. Inserted by Act 15 of 1996 w.e.f. 5.9.1996.
4. Substituted by Act 5 of 1993 w.e.f. 1.4.1992.
5. Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
6. Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
7. Inserted by Act 5 of 1993 w.e.f. 9.11.1992.
Section 22A - Revisional powers of Additional Commissioner and Commissioner
1 [22A. Revisional powers of 2 [Additional Commissioner] andCommissioner
(1) The 2 [Additional Commissioner] may on his own motion call for and examine the record of any proceeding under 3 [section 20 or section 21 of] this Act and if he considers that any order passed therein by any officer who is not above the rank of a 2 [Joint Commissioner], is erroneous in so far as it is prejudicial to the interest 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 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.
(2) The Commissioner may on his own motion call for and examine therecord 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 interest 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 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.
(3) The 2 [Additional Commissioner] or the Commissioner shall not 4 [exercise any power] under sub-section (1) or sub-section (2), as the case may be, if,--
(a) the time for appeal against the order has not expired;
5 [(b) the matter has been subject to an appeal under section 22 or a revision in the High Court; or]
(c) more than four years have expired after the passing of the ordersought to be revised.
(4) Notwithstanding anything contained in sub-section (3), the 2 [Additional Commissioner] or the Commissioner, may pass an order under subsection
(1) or (2), as the case may be, on any point which has not been raisedand decided in an appeal or revision referred to in clause (b) of sub-section (3), before the expiry of a period of one year from the date of the order in such appeal or revision or before the expiry of a period of four years referred to in clause (c) of that sub-section whichever is later.]
6 [(5) Every order passed in revision under sub-section (1) shall, subject to the provisions of sub-section (2) of this section, sections 23, 24 and 25A, be final.
(6) Every order passed in revision under sub-section (2) shall, subjectto the provisions of sections 23, 24 and 25-A, be final.]
7 [Explanation I.--If the order passed or proceedings recorded by the appropriate authority referred to in sub-sections (1) or (2), involves an issue on which the High Court has given its decision adverse to the revenue in some other proceedings and an appeal to the Supreme Court against such decision of the High Court is pending, the period spent between the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period referred to in clause (c) of sub-section (3).
Explanation II.--In computing the period of limitation for the purpose of sub-section (3), any period during which any proceeding under this section is stayed by an order of injunction of any court shall be excluded.]
6 [Explanation III.--For the purposes of this section, 'record' shall include all records relating to any proceedings under this Act available at the time of examination by the Additional Commissioner or the Commissioner.]
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1. Inserted by Act 9 of 1964 w.e.f. 1.4.1964 & substituted by Act 4 of 1992 w.e.f. 1.4.1992.
2. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
3. Inserted by Act 15 of 1996 w.e.f. 5.9.1996.
4. Substituted by Act 5 of 1993 w.e.f. 1.4.1992.
5. Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
6. Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
7. Inserted by Act 5 of 1993 w.e.f. 9.11.1992.
Section 22B - Limitation in regard to passing of orders in respect of certain proceedings
1 [22B. Limitation in regard to passing of orders in respect of certain proceedings
(1) Notwithstanding anything contained in sections 12-A, 21 and 22-A, where any proceedings are initiated under section 12A or any records have been called for under sections 21 or 22-A, the authorities concerned shall pass orders referred to in the said sections, within a period of 1 [four years] from the date of initiation of such proceedings or calling for the records, as the case may be:
Provided that in respect of 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 2 [four years] from such commencement.
(2) In computing the period specified in sub-section (1), the period duringwhich 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 5 of 2000 w.e.f. 1.4.1997.
Section 22B - Limitation in regard to passing of orders in respect of certain proceedings
1 [22B. Limitation in regard to passing of orders in respect of certain proceedings
(1) Notwithstanding anything contained in sections 12-A, 21 and 22-A, where any proceedings are initiated under section 12A or any records have been called for under sections 21 or 22-A, the authorities concerned shall pass orders referred to in the said sections, within a period of 1 [four years] from the date of initiation of such proceedings or calling for the records, as the case may be:
Provided that in respect of 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 2 [four years] from such commencement.
(2) In computing the period specified in sub-section (1), the period duringwhich 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 5 of 2000 w.e.f. 1.4.1997.
Section 23 - Revision by High Court in certain cases
(1) Within 1 [one hundred and twenty days] from the date on which an order 2 [under subsection (4) or sub-section (6) or sub-section (6A)] of section 22 was communicated to him, 3 [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 1 [one hundred and twenty days] aforesaid if it is satisfied that the petitioner had sufficient cause for not preferring the petition within that period.
(2) The petition shall be in the prescribed form, shall be verified in theprescribed manner, and shall, when it is preferred by 3 [any person other than an officer empowered by the State Government under sub-section (1) of section 22], be accompanied by a fee of one hundred rupees.
(3) If the High Court, on perusing the petition, considers that there isno 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 question or questions 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 Tribunalunder clause (a) with its opinion on questions 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 question or issue.
(6) Notwithstanding that a petition has been preferred under subsection(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) (a) The High Court may, on the application of 3 [either party to the petition], review any order passed by it under subsection (4) on the basis of facts which were not before it when it passed the order.
(b) The application for review shall be preferred within such time and insuch manner as may be prescribed, and shall, where it is preferred by 3 [any person other than an officer empowered by the State Government under sub-section (1) of section 22], be accompanied by a fee of one hundred rupees.
4 [(7A) With a view to rectifying 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 parties 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. Substituted by Act 5 of 2000 w.e.f. 1.4.1997.
2. Substituted by Act 15 of 1970 w.e.f. 1.10.1957.
3. Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
4. Inserted by Act 15 of 1970 w.e.f. 1.10.1957.
Section 23 - Revision by High Court in certain cases
(1) Within 1 [one hundred and twenty days] from the date on which an order 2 [under subsection (4) or sub-section (6) or sub-section (6A)] of section 22 was communicated to him, 3 [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 1 [one hundred and twenty days] aforesaid if it is satisfied that the petitioner had sufficient cause for not preferring the petition within that period.
(2) The petition shall be in the prescribed form, shall be verified in theprescribed manner, and shall, when it is preferred by 3 [any person other than an officer empowered by the State Government under sub-section (1) of section 22], be accompanied by a fee of one hundred rupees.
(3) If the High Court, on perusing the petition, considers that there isno 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 question or questions 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 Tribunalunder clause (a) with its opinion on questions 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 question or issue.
(6) Notwithstanding that a petition has been preferred under subsection(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) (a) The High Court may, on the application of 3 [either party to the petition], review any order passed by it under subsection (4) on the basis of facts which were not before it when it passed the order.
(b) The application for review shall be preferred within such time and insuch manner as may be prescribed, and shall, where it is preferred by 3 [any person other than an officer empowered by the State Government under sub-section (1) of section 22], be accompanied by a fee of one hundred rupees.
4 [(7A) With a view to rectifying 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 parties 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. Substituted by Act 5 of 2000 w.e.f. 1.4.1997.
2. Substituted by Act 15 of 1970 w.e.f. 1.10.1957.
3. Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
4. Inserted by Act 15 of 1970 w.e.f. 1.10.1957.
Section 24 - Appeal to High Court
(1) Any assessee objecting to1[an order passed by the Commissioner2[or the3[Additional Commissioner]]4[x x x] under section 22A] 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 theprescribed manner, and shall be accompanied by a fee of5[five hundred rupees].
(3) The High Court shall, after giving both parties to the appeal areasonable opportunity of being heard, pass such order thereon as it thinks fit.
(4) The provisions of sub-sections (6) to (8) of section 23, shall apply inrelation to appeals preferred under sub-section (1) as they apply in relation to petitions preferred under sub-section (1) of section 23.
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1. Substituted by Act 16 of 1967 w.e.f. 1.1.1968.
2. Inserted by Act 10 of 1983 w.e.f. 1.4.1983.
3. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
4. Omitted by Act 9 of 1970 w.e.f. 1.4.1970.
5. Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
Section 24 - Appeal to High Court
(1) Any assessee objecting to1[an order passed by the Commissioner2[or the3[Additional Commissioner]]4[x x x] under section 22A] 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 theprescribed manner, and shall be accompanied by a fee of5[five hundred rupees].
(3) The High Court shall, after giving both parties to the appeal areasonable opportunity of being heard, pass such order thereon as it thinks fit.
(4) The provisions of sub-sections (6) to (8) of section 23, shall apply inrelation to appeals preferred under sub-section (1) as they apply in relation to petitions preferred under sub-section (1) of section 23.
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1. Substituted by Act 16 of 1967 w.e.f. 1.1.1968.
2. Inserted by Act 10 of 1983 w.e.f. 1.4.1983.
3. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
4. Omitted by Act 9 of 1970 w.e.f. 1.4.1970.
5. Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
Section 24A - Objections to Jurisdiction
1 [24A. Objections toJurisdiction
No objection as to the territorial or pecuniary jurisdiction of any assessing authority shall be entertained or allowed by any Court, Tribunal or Authority in an appeal or revision, unless such objection was taken before the assessing authority at the earliest possible opportunity.]
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1. Inserted by Act 16 of 1989 w.e.f. 1.4.1989.
Section 24A - Objections to Jurisdiction
1 [24A. Objections toJurisdiction
No objection as to the territorial or pecuniary jurisdiction of any assessing authority shall be entertained or allowed by any Court, Tribunal or Authority in an appeal or revision, unless such objection was taken before the assessing authority at the earliest possible opportunity.]
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1. Inserted by Act 16 of 1989 w.e.f. 1.4.1989.
Section 25 - Petitions, applications and appeals to High Court to be heard by a Bench of not less than two Judges
Every Petition, application or appeal preferred to the High Court under section 23 or 24 shall be heard by a bench of not less than two Judges, and in respect of such petition, application or appeal, the provisions of section 98 of the Code of Civil Procedure, 1908 (Central Act V of 1908), shall, so far as may be, apply.