Karnataka Tax on Entry of Goods Act, 1979 Section 13 - Bare Act

Act Info:

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(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.

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