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TMI Blog2014 (5) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... nal objecting to an order u/s. 12-D or by the DC or the JC u/s. 20 or 21 within 60 days – u/s 22(2) Appellate Tribunal can admit an appeal preferred after 60 days to 180 days if it is satisfied that the appellant had sufficient cause – Admittedly assessee did not question the order dated 02.05.2001 Annexure-C rejecting the application u/s. 12-D within the time stipulated u/s 22(1) &(2) before Tribunal - STA No.1129/2003 filed by the petitioner calling in question the order dated 02.05.2001, Annexure-C passed u/s. 12-D and the order dated 28.12.2002 filed u/s. 20 before the JCC Taxes(A) was not maintainable appeal u/s 22 - Thus appeal filed u/s 20 was rejected as not maintainable by the JC(A) – Decided against assessee. - STRP No.702,703 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question the order dated 31.01.2012 in ST Rectification No.06.2011 of the KAT - Annexure A , while STRP No.703/2012 is filed against the order dated 30.06.2010 in STA No.1129/2003 Annexure-A. 3. Heard the learned counsel for the parties, perused the pleadings and examined the orders impugned. 4. Since common questions of law and that of fact arise for decision-making, with the consent of the learned counsel for the parties the petitions are clubbed together, heard finally and disposed of by this common order. 5. The following questions of law arise for decision making: 1. Petitioner having not questioned the assessment order dated 27.02.2001 of the Assessing Authority in an appeal invoking Section 20 of the Act, but having fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment which has been made the subject-matter of an appeal under Section 20. (3) No appeal shall lie under Section 20 against an order passed under this section. (4) Every order passed under this section shall, subject to the provisions of Sections 22, 23, 24 and 25-A, be final. 20. Appeals.- (1) Any person objecting to an order affecting him passed under the provisions of this Act by. (i) a Commercial Tax Officer, may appeal to the Deputy Commissioner; and (ii) an Assistant Commissioner of Commercial Taxes or a Deputy Commissioner, may appeal to the Joint Commissioner: Provided that any appeal preferred against the orders of the Commercial Tax Officer and pending before the date of commencement of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the order Annexure-B. Petitioner when unable to place before the authority the notification extending the period of operation of the exemption by the State Government for the assessment year commencing from 1.4.1997 to 31.3.1998, the Assessing Authority noticed that the exemption granted was upto the year 1995-96, and that that the petitioner did not place all the books of accounts for due verification while the sales tax exemption in an expansion programme under the Notification dated 28.8.1993 commencing from 6.10.1994 was limited to Rs.1,60,000/- which was utilized by the assessee from the assessment years 1990-91 to 1995-96, rejected the application by order dated 02.05.2001. 8. Sub-section [3] of Section 12-D of the Act mandates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Karnataka Appellate Tribunal. Hence, STA No.1129/2003 filed by the petitioner calling in question the order dated 02.05.2001, Annexure-C passed u/s. 12-D of the Act and the order dated 28.12.2002 filed u/s. 20 of the Act before the Joint Commissioner of Commercial Taxes [Appeals] was not maintainable in an appeal invoking Section 22 of the Act before the Karnataka Appellate Tribunal. Although the Karnataka Appellate Tribunal did not perceive the appeal in the aforesaid light, nevertheless observed that the appeal filed under Section 20 of the Act, was justifiably rejected as not maintainable by the Joint Commissioner for Appeals. No exception can be taken to the order dated 30.6.2010 dismissing STA No.1129/2003 by the Karnataka Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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