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TMI Blog2015 (8) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... opies of order after more than 1½ years of date of order was unjustified – On said ground alone impugned order quashed – Decided in favour of Assesse. - STA No. 25 & 129/2012 - - - Dated:- 5-8-2015 - Vineet Saran And B. Manohar, JJ. For the Appellant : Sri K J Kamath, Adv. For the Respondent : Sri T K Vedamurthy, HCGP JUDGMENT We have heard Sri K.J.Kamath, learned counsel for the appellant as well as learned HCGP for the respondent and perused the record. 2. This is a classic case of the officer ante-dating an order of revision only in order to overcome the limitation provided under Section 22A of the Karnataka Sales Tax Act, 1957 (for short 'the KST Act'). Before going to merits of the case, we would like t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to expire on 17.03.2010. The copy of the order was received by the appellant on 21.09.2011. Noticing these facts, this Court had passed an order dated 16.10.2014, which is reproduced below: The order of assessment was passed by the Prescribed Authority on 18.03.2006. The Revisional Authority initiated proceedings on 2.9.2009. The assessee filed his objections on 8.4.2010. The Revisional Authority passed the impugned order on 10.02.2010 referring to the objections filed on 8.4.2010. However, the order is served on the assessee on 21.9.2011. There is an inordinate delay of 1 year 7 months. The learned Government Advocate to secure the records and submit when this order of 10.2.2010 was dispatched from the office of the Revisional Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which would be within four years period. 7. Accordingly, these appeals stand allowed. The order dated 10.02.2010 passed by the respondent is quashed. Considering the fact that it is clear to this Court that the impugned order is ante-dated, we allow these appeals with exemplary costs of `50,000/-, to be deposited by the respondent before the Registrar of this Court within six weeks from today. In turn, the Registrar shall pay the said amount of costs to the appellant-assessee within three weeks thereafter. 8. It is made clear that the cost which is to be paid by the respondent may be recovered from the official who had passed the ante-dated order, after holding a due enquiry, in accordance with law. All pending applications stand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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