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Start Free TrialKarnataka Sales Tax Act, 1957 Chapter VI
Title: Appeal and Revision
State: Karnataka
Year: 1957
.....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.....
View Complete Act List Judgments citing this sectionCode of Civil Procedure, 1908 Appendix G
Title: Appeal, Reference and Review
State: Central
Year: 1908
.....on the .................... day of .................... 19 ............ the .................... files this memorandum of cross objection under rule 22 of Order XLI of the Code of Civil Procedure, 1908, and sets forth the following grounds of objection to the decree appealed from, namely:- ...................................................................................................................... ...................................................................................................................... No.9 DECREE IN APPEAL (O. XLI, r. 35) (Title) Appeal No. .................... of 19 ............ from the decree of the Court of .................... dated the .................... day of .................... 19.... Memorandum of Appeal .............................................................................................................Plaintiff. .............................................................................................................Defendant. The ....................above-named appeals to the ............................. Court at .................... from the decree of............................ in the.....
View Complete Act List Judgments citing this sectionKarnataka Tax on Entry of Goods Act, 1979 Chapter V
Title: Appeal and Revision
State: Karnataka
Year: 1979
.....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.....
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Section 63
Title: Appeal to the Appellate Tribunal
State: Karnataka
Year: 2003
.....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, in case of appeal against an order passed by the appellate authority under Section 62, , in its discretion, stay payment of one half of tax or any other amount disputed, if the appellant makes payment of the other half of the amount disputed. (b) The Appellate Tribunal shall dispose of such appeal falling under clause (a) within a period of one hundred eighty days from the date of the order staying proceedings of recovery of one half of tax or other amount disputed and, if such appeal is not so disposed of within the period specified, the order of stay shall stand vacated after the said period. (8) (a) The Appellate Tribunal may, on the application either of the appellant or of the respondent, review any order passed by it under sub-section (5) on the basis of facts which were not before it when it passed the order. (b) No such application under clause (a) shall be preferred more than once in respect of the same order. (c) The.....
View Complete Act List Judgments citing this sectionKarnataka Tax on Luxuries Act, 1979 Section 11
Title: Appeal to the Appellate Tribunal
State: Karnataka
Year: 1979
.....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 sub-section (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 the 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 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 application relates is communicated to the applicant, the application shall be accompanied by half the fee which had been.....
View Complete Act List Judgments citing this sectionKarnataka Tax on Entry of Goods Act, 1979 Section 14
Title: Appeal to the Appellate Tribunal
State: Karnataka
Year: 1979
.....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.....
View Complete Act List Judgments citing this sectionKarnataka Sales Tax Act, 1957 Section 22
Title: Appeal to the Appellate Tribunal
State: Karnataka
Year: 1957
.....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.....
View Complete Act List Judgments citing this sectionKarnataka Value Added Tax Act, 2003 Section 63
Title: Appeal to the Appellate Tribunal
State: Karnataka
Year: 2003
.....Tribunal may, on the application either of the appellant or ofthe respondent, review any order passed by it under sub-section (5) on the basisof facts which were not before it when it passed the order. (b) No such application under clause (a) shall be preferred more than once inrespect of the same order. (c) The application for review shall be preferred in the prescribed manner withinsix months from the date on which the order to which the application relates wascommunicated to the applicant; and where the application is preferred by anyperson other than an officer empowered by the State Government under sub-section(1), it shall be accompanied by a fee equal to that which has been paid inrespect of the appeal. (d) If the application for review is preferred within ninety days from the date onwhich the order to which the application relates is communicated to theapplicant, the application shall be accompanied by half the fee which had beenpaid in respect of the appeal. (9) (a) With a view to rectifying any mistake apparent from the record, theappellate Tribunal may, at any time, within five years from the date of anyorder passed by it under sub-section (5) or.....
View Complete Act List Judgments citing this sectionWealth-tax Act, 1957 Section 24
Title: Appeal to the Appellate Tribunal from Orders of the [Joint Commissioner (Appeals)
State: Central
Year: 1957
.....- 2 [(1) An assessee objecting to an orderpassed by the 1 [Deputy Commissioner (Appeals)] 3 [or theCommissioner (Appeals) under section 18 or section 18A or section 23, 4 [section 23A] or sub-section (2) of section 37, 5 [*****]may appeal to the Appellate Tribunalwithin sixty days of the date on which the order is communicated tohim.] (2) The Commissioner may, if he is notsatisfied as to the correctness of any order passed by 6 [aCommissioner (Appeals) under sub-section (10) of section 23A] direct the 7 [Assessing Officer] to appeal tothe Appellate Tribunal against such order, and such appeal may be made at anytime before the expiry of sixty days of the date on which the order iscommunicated to the Commissioner. 8 [(2A) The 7[AssessingOfficer] or the assessee, as the case may be, on receipt of notice that anappeal against the order of 8[*****]the Commissioner (Appeals) hasbeen preferred under sub-section (1) or sub-section (2) by the other patty, may, notwithstanding that he may nothave appealed against such order or any part thereof, within thirty days ofme receipt of the notice, file amemorandum of cross objections,verified in the prescribed manner against any part.....
View Complete Act List Judgments citing this sectionKarnataka Entertainments Tax Act, 1958 Section 8E
Title: Appeal to the Appellate Tribunal
State: Karnataka
Year: 1958
.....give such directions as itthinks fit in regard to the payment of the tax or other amount if the appellantfurnishes sufficient security to its satisfaction in such form and in suchmanner as may be prescribed: Providedfurther that if as a result of the appeal any change becomes necessary in suchassessment, the Appellate Tribunal may authorise the prescribed authority toamend the assessment, and the prescribed authority shall amend the assessmentaccordingly and thereupon the amount over-paid by the proprietor shall berefunded to him without interest or the additional amount of tax due from himshall be collected in accordance with the provisions of this Act, as the casemay be. (7)(a) The Appellate Tribunal may, on the application either of the appellant or ofthe respondent, review any order passed by it under sub-section (5) on the basisof facts which were not before it when it passed the order: Providedthat no such application shall be preferred more than once in respect of thesame order. (b)The application for review shall be preferred in the prescribed manner withinsix months from the date on which the order to which the application relates wascommunicated to the.....
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