9911796707
TMI Blog1977 (11) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... he Karnataka ST Act, 1957 (hereinafter referred to as the Act) for the years 1969-70, 1970-71 and 1971-72. All the three cases are clubbed together and disposed of under this common order as the points involved for consideration are similar. 2. The revisional authority has observed that the appellant filed three applications under s. 21(1) of the Act requesting to revise the orders of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case. The assessing authority is not justified in not granting adjournments. The turnovers estimated are arbitrary and baseless. The appellant was a manufacturer of car seats and covers, but he never dealt in automobile parts or accessories. The turnover estimated are arbitrary and baseless. The revisional authority was not justified in dismissing the revision petitions without considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al notices issued. Hence, the assessing authority was forced to conclude the assessments and the revisional authority was justified in dismissing the revision petitions. 5. We have examined the records and heard both the parties. The only point for consideration in all the three appeals is : Whether the revisional authority was justified in dismissing the applications filed by the appellant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motu order of the Asstt. CCT as well as the assessment orders hereby set aside and the case are remanded back to the assessing authority for fresh disposal as per law.
7. In the result, all the three appeals are allowed and the case are remanded to the assessing authority for fresh disposal.
However, there shall be no refund of institution fee in all the three appeals. X X X X Extracts X X X X X X X X Extracts X X X X
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