2011 (1) TMI 1294

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..... itional Commissioner of Commercial Tax in his revisional jurisdiction under section 22A(1) of the Karnataka Sales Tax Act, 1957 (for short, hereinafter referred to as, the Act ). The assessee is engaged in the execution of civil works contract and also undertakes construction of apartments. The assessee filed annual return of turnover in form No. 4 for the assessment year 2003-04, disclosing t .....

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..... the parties to issue revised demand notice accordingly for each assessment year under appeal. Aggrieved by that portion of the order of the appellate authority which did not upheld the claim of the assessee, he has preferred an appeal before the Karnataka Appellate Tribunal and it is pending consideration. During the pendency of the said appeal, the Additional Commissioner of Commercial Taxes I, .....

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..... l authority is wholly without jurisdiction and is liable to be set aside. If the subject-matter of appeal before the Karnataka Appellate Tribunal is the subject-matter of the revision, the assessee is right. No revisional jurisdiction is to be exercised in respect of the matter which is the subjectmatter of appeal. However, there is no prohibition in law for the revisional authority to exercise .....

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