Court : Karnataka
Reported in : [1991]83STC472(Kar)
..... these revision petitions are filed purporting to invoke section 23(1) of the karnataka sales tax act, 1957, read with section 8-a of the karnataka appellate tribunal act, 1976. 2. ..... hierarchy of authorities are created for the purpose of the appeals and revisions as per sections 13, 14 and 15 of the said act. ..... chapter v deals with appeal and revision. ..... the question arises under the provisions of the karnataka entry tax act, 1979. ..... since, we do not find any such power in this court under the act, these revision petitions are liable to be rejected without going into the merits of the matter. 5. ..... consequently, we permit the petitioner to withdraw both these revision petitions and the revision petitions are accordingly dismissed 6. ..... shivaram, learned counsel for the assessee, sought to withdraw these revision petitions stating that he may avail the writ jurisdiction of this court. ..... we do not find any provision in the act providing for a revision to this court against an order made under section 14. ..... the question whether this court would entertain such a writ petition, is for the writ court to consider and not for this bench to state by granting any liberty to the petitioner. ..... the assessee, has for reasons best known to him, thought that revisional jurisdiction is available and has filed these revision petitions. 4. ..... further under section 16, a provision is made for appeal to this court against the order made under section 15 by the commissioner or the joint commissioner. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1985KAR481; [1986]61STC107(Kar)
..... the petitioner who is engaged in the business of manufacture and sale of tobacco products is a registered dealer under the karnataka sales tax act of 1957 (karnataka act 25 of 1957) ('the act'), on the file of the commercial tax officer, tiptur ('cto'). 3. ..... chapter iii of the act deals with the remedies of appeals and revisions under the act before the authorities and this court. 11. ..... on 12th march, 1976, the commissioner of commercial taxes in karnataka, bangalore ('commissioner'), has issued a show cause notice to the petitioner under section 22-a of the act proposing to revise the order of the dc and restore the order of the cto, on the ground that the said order was erroneous and prejudicial to the interests of revenue (exhibit a). ..... 152 of 1975-76 before the deputy commissioner of commercial taxes (appeals), bangalore division, bangalore ('dc'), who by his order dated 5th january, 1976, allowed the petitioner's appeal and set aside the order of the cto (exhibit c). 4. ..... sri gandhi has lastly urged that the amending act which simultaneously introduced section 22-a also provided for an appeal by the revenue before the tribunal and, therefore, the legislature did not intend to confer power of revision against an appellate order of the dc to the commissioner at all.26. ..... state of mysore (db) (sales tax appeal no. ..... section 25 only regulates the procedure in hearing the revisions and appeals filed under the act before this court. 14. .....
Tag this Judgment!Court : Karnataka
Reported in : 2012(3)KCCR2381
..... regulation 6 refers to every appeal filed under the provisions of the karnataka sales tax act, 1957, central sales tax act, 1956 and the karnataka agricultural income tax act, 1957 and the other enactment's, which are referable to the imposition of tax under various categories like the karnataka entertainments tax act. ..... the firm was liable to be taxed on its coffee income under the karnataka agricultural income-tax act, 1957 for the assessment year 1998-99. ..... it is no doubt true section 34 (9) of the karnataka agricultural income-tax act, 1957 contemplates that every order passed by the appellate tribunal under sub sections 4, 6 or 7 shall be communicated to the assessee. 12. ..... in the case on hand, i am of the view that sub -sections 4, 6 or 7 of section 34 of the act are not at all applicable inasmuch as sub-section 4 of section 34 of the act would deal with a situation whether the appeal has been disposed of on merits and so far as sub-section 6 and 7 are concerned they would relate to the review of the order passed, which is not the case here. ..... 1959, the karnataka tax on professions, trades, callings and employment act, 1976 etc., 8. ..... chapter iii of the regulations would deal with the presentation of appeals and petitions and their registration. ..... the filing of the appeals, review or revision are regulated by the regulations. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1988KAR3316
..... commissioner of commercial taxes, : ilr1985kar2132 a division bench of this court while interpreting similar words contained in section 22a(2) of the karnataka sales tax act, 1957, relating to exercise of revisional power, has held that a mere initiation of exercise of revisional power is sufficient and there need not ..... passed by the granting authority is also appealable and revisable. ..... , whether it was open to the deputy commissioner to exercise the power of revision under section 56 of the act?2) whether the records of the case were called for and received; if not, whether the exercise of power under section 56 of the act was justified ?3) whether an order in exercise of the power under section 56 of the act ought to have been passed within a period of three years from the date ..... filed beyond the period of four months; that there is no records to show that the special deputy commissioner issued the notice to the petitioners that he intended to exercise suo motu revision on the grounds stated in the notice; that in the absence of such notice to the deputy commissioner on a representation which was filed beyond the period of 4 months, ought not ..... to subsection (3) of section 56 of the act which reads:'provided that any revenue officer or survey officer referred to in sub-section (1) may exercise power under this section in respect of any order against which no appeal has been preferred under this chapter at any time within three years from the date of the order sought to be revised. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1996Kant386
..... which reads thus: 'in exercise of the powers conferred by section 11a of the karnataka tax on entry of goods act, 1979 (karnataka act 27 of 1979), the government of karnataka being of the opinion that it is necessary in public interest so to do, hereby exempts with effect from the first day of june, 1995 the tax payable under section 4b of the said act by the dealers in motor vehicles who are registered under the karnataka sales tax act, 1957 (karnataka act 25 of 1957), on motor vehicles in respect of which they pay sales tax in accordance with section 5 of that ..... said notification it has been submitted on behalf of the respondents that the rate of sales tax and entry tax both being 8 per cent in the state of karnataka, if the motor vehicle has been manufactured in the state, instead of entry tax, the manufacturer as dealer, will become liable to pay sales tax; whereas if it is brought from outside the state by the dealers in motor vehicles and sales tax is paid over it, they will be exempt from paying entry tax. ..... if the definition of the word 'dealer' as defined under the act and that under the karnataka sates tax act are read in juxtaposition, it will bear out that under the act the legislature intended to identify a person as 'dealer' who causes mere entry of goods in any local area in the course of business whereas under the sales tax act, the person for being so identified must be found to be carrying on business in the ..... chapter-v provides remedies like appeals, revisions .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1995KAR3080; 1996(41)KarLJ137
..... which reads thus : 'in exercise of the powers conferred by section 11a of the karnataka tax on entry of goods act, 1979 (karnataka act 27 of 1979), the government of karnataka being of the opinion that it is necessary in public interest so to do, hereby exempts with effect from the first day of june, 1995 the tax payable under section 4b of the said act by the dealers in motor vehicles who are registered under the karnataka sales tax act, 1957 (karnataka act 25 of 1957), on motor vehicles in respect of which they pay sales tax in accordance with section 5 of that ..... the said notification it has been submitted on behalf of the respondents that the rate of sales tax and entry tax both being 8 per cent in the state of karnataka, if the motor vehicle has been manufactured in the state, instead of entry tax, the manufacturer as dealer, will become liable to pay sales tax; whereas if it is brought from outside the state by the dealers in motor vehicles and sales tax is paid over it, they will be exempt from paying entry tax. ..... if the definition of the word 'dealer' as defined under the act and that under the karnataka sales tax act are read in juxtaposition, it will bear out that under the act the legislature intended to identify a person as 'dealer' who causes mere entry of goods in any local area in the course of business whereas under the sales tax act, the person for being so identified must be found to be carrying on business in the ..... chapter v provides remedies like appeals, revisions .....
Tag this Judgment!Court : Chennai
Reported in : 2007(115)ECC323; 2007LC323(Madras); [2007(2)JCR13(Mad)]; 2007[6]STR82; AIR2007Mad118(FB); 2007(1)LW50
..... being the position of law, the high court has however proceeded to rely on certain provisions contained in chapter xiv of karnataka land revenue act, 1964 as also the provisions contained in sections 13 and 15 of karnataka sales tax act, 1957 for holding that the arrears of sales tax would be entitled to a preference even over the debt secured by mortgage in favour of the appellant bank ..... liquidation and the question arose is, whether the claim of the revision petitioner bank would prevail over the claims of income-tax department and karnataka sales tax department. ..... may, by notification in the official gazette, declare that any of the provisions of the [customs act, 1962 (52 of 1962)], relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation and procedure relating to offences and appeals shall, with such modifications and alterations as it may consider necessary or desirable to adapt them to the circumstances, be applicable in regard to like matters in respect of the duties imposed by section 3.the customs act, 1962section 142. ..... during the course of hearing of the appeal, on 27.01.1992, a compromise was entered into between the bank and the borrowers; and the settlement as arrived at between the bank and the borrowers provided for a mode of payment of the decretal amount as agreed ..... as the state of karnataka was not a party to the compromise, the appeal had to be decided as contested in so far as the rights of .....
Tag this Judgment!Court : Mumbai
Reported in : [2004]120CompCas648(Bom); (2004)2CompLJ317(Bom); [2004]53SCL158(Bom)
..... act, 1965 (karnataka act 21 of 1966), in the case of a dealer engaged in the manufacture or sale of liquor including beer, spirit and alcohol ; or(b) notwithstanding anything contained in the code of criminal procedure, 1973 (central act 2 of 1974), on application to any magistrate, by such magistrate as if it were a fine imposed by him : provided that where a dealer or other person who has appealed or applied for revision of any other mode under this act and has complied with an order made by the appellate or the revising authority in regard to the payment of the tax ..... 264 of 2003, the state of karnataka, applicant therein, is claiming recovery of dues receivable from the company in liquidation under the provisions of the karnataka sales tax act, 1957, the karnataka tax on entry of goods act, 1979, as also under the provisions of the central sales tax act, 1956. ..... --(1) the claim of the state government to any moneys recoverable under the provisions of this chapter shall have precedence over any other debt, demand or claim whatsoever whether in respect of mortgage, judgment-decree, execution or attachment, or otherwise howsoever, against any land or the holder thereof. ..... (2) the claim of the state government to any monies other than arrears of land revenue, but recoverable as revenue demand under the provisions of this chapter, shall have priority over all unsecured claims against any land or holder thereof.' 19. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1981SC463; (1980)4SCC697; [1981]1SCR823
..... high court thereafter contrasted the position of a dealer under the karnataka sales tax act, 1957, and observed that a dealer whose total turnover is less than rs ..... chapter v deals with appeals and revisions and chapter vi contains ..... csl 79 dated may 31, 1979, issued by the state government in exercise of the powers conferred by section 3 of the act is involved in this appeal by special leave at the instance of the state of karnataka and one other.2. ..... desai, learned counsel for the respondents, after drawing our attention to the reasoning that appealed to the high court for holding that section 3 does not permit choice of local areas, urged that if the section is so read as to enable the state government to pick and choose or select local areas the section would be violative of article 14 of the constitution because while all municipalities need additional finances to recoup the loss suffered by them on ..... chapter iii of the act contains provisions for return, assessment, payment, recovery and collection of tax ..... are not able to uphold the contentions which found favour with the high court in striking down the impugned act and the notification issued thereunder and as we find no merit in other contentions canvassed on behalf of the respondents for sustaining the judgment of the high court, this appeal must succeed. ..... accordingly this appeal is allowed and the judgment of the high court is quashed and set aside and the petition filed by the respondent in the high court is dismissed with .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1982Kant18; ILR1981KAR161; 1981(2)KarLJ177
..... act dealing with the powers of the tribunal provides that it shall have all the powers which the karnataka sales tax appellate tribunal, the karnataka co-operative appellate tribunal and the karnataka revenue appellate tribunal had immediately before the commencement of this act under the karnataka sales tax act, 1957, the karnataka co-operative societies act, 1959 and the karnataka land revenue act ..... chapter v of the said act contains provisions pertaining to appeal and revision ..... appeal to the income- tax appellate tribunal under section 254 of the income-tax act, 1961 challenging the orders passed under section 271(1)(c) read with section 274(2) of the act imposing penalties for concealment of particular in come and ..... that no express provision has been made conferring power on the tribunal to make interlocutory orders appointing receivers pending disposal of appeals under the karnataka land revenue act, clearly indicates that the legislature did not intend that the tribunal should have such powers.in the order of reference a doubt has been expressed as ..... (1) of section 6 provides that subject to the provisions of subsections (2) and (3), the powers of the tribunal in all matters relating, to appeals, revisions and other proceedings shall be exercised by a bench of two members of whom ..... granting of stay orders pending disposal of an appeal, revision or other proceedings and passing of orders of interlocutory character in such proceedings are some of the matters in respect of which a .....
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