9911796707
TMI Blog1983 (7) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... te Tribunal dated 18th July, 1977, made in S.T.A. Nos. 142 and 143 of 1977. 2.. The respondent is a firm which has been registered as a dealer under the Karnataka Sales Tax Act. For the assessment years 1968-69 and 1969-70, the Additional Commercial Tax Officer, Mangalore, passed the assessment orders in respect of the turnover of the the firm. Against the said orders, the assessee preferred app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls by the appellate authority as barred by limitation was no impediment for the revising authority to entertain revision petitions under section 21(2) of the Act. The Tribunal was of the opinion that the appeals preferred before the Deputy Commissioner under section 20 must be an appeal in respect of which the appellate authority would be in a position to examine the merits of the matter. 3.. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommercial Tax Officer subordinate to him if that order had not been appealed against under section 20. The revisional power is for the purpose of satisfying as to the legality or propriety of the order or as to the regularity of the proceedings taken by the assessing authority. The exercise of this power is, however, subject to the condition that the assessment order was not subject to an appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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