Miscellaneous Application Nos. 04 to 06 of 2012 in Sales' Tax Appeal Nos. 1623 to 1625 of 2011. Case: Empire Minerals and Transport, Hospet Vs State of Karnataka. Karnataka Appellate Tribunal
| Case Number | Miscellaneous Application Nos. 04 to 06 of 2012 in Sales' Tax Appeal Nos. 1623 to 1625 of 2011 |
| Counsel | For Appellant:Sri K. Mallaha Rao, Advocate and For Respondent: Sri D. Devaraj, State Representative |
| Judges | Niazahmed S. Dafedar, DJM and P. Puttaraju, CTM |
| Issue | Karnataka Appellate Tribunal Act, 1976 - Section 15; Karnataka Appellate Tribunal Regulations, 1979 - Regulations 10, 29 and 30 |
| Citation | 2013 (76) KarLJ 569 |
| Judgement Date | June 26, 2013 |
| Court | Karnataka Appellate Tribunal |
Judgment:
P. Puttaraju, CTM, (At Bangalore)
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These three (03) Miscellaneous applications are filed under Regulation 28(a) of the Karnataka Appellate Tribunal Regulations, 1979 for the restoration of appeals bearing STA Nos. 1623 to 1625 of 2011. The said three (03) appeals were rejected at the stage of admission by order dated 1-8-2011. This is evident from the order sheet available on STA Nos. 1623 to 1625 of 2011 (common order sheet for three STAs), wherein it has been recorded as under:
"1-8-2011:
Appellate Counsel absent.
Defect Notice served.
Defects not rectified.
Hence appeal is rejected at this stage.
Sd/- Sd/-
(C.T.M.) (D.J.M.)".
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The appellant has submitted that the defects were not cured which was brought to his notice because of ill-health. Further he has submitted that the situation was beyond his control and hence the defects could not be cured. Therefore, the request is made to restore the appeals by annulling the rejection order.
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These three miscellaneous applications are filed for the restoration of appeals. In view of deletion of Regulation 10(c) in specific, with effect from 17-1-1996 and substitution of new Regulation 10, the arguments were heard on both sides with respect to the maintainability of the said applications.
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The question of law involved in all these three miscellaneous applications are common, the same are clubbed together and disposed of by this common judgment.
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The following points arise for our consideration:
Point No.1: Whether the Tribunal has the powers to reject the appeals for not having cured defects?
Point No.2: If the Tribunal has the power to reject the appeals, whether the same could be restored for adjudication when the appellant prays for the same by means of filing miscellaneous application on proper grounds?
Point No.3: What order?
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Our answer to the above points are as under:
Point No.1: In the affirmative. Point No.2: In the affirmative.
Point No.3: As per final order for the following:
Reasons
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Point No. 1.-This Tribunal is governed by the Karnataka Appellate Tribunal Act, 1976 (Act No. 10 of 1976). Section 14 empowers the State Government to make rules and Section 15 confers this Tribunal the power to make regulations with the previous sanction of the State Government. Both Rules and Regulations are to be consistent with the Act and the same are to be notified. In pursuant to the same, Karnataka Appellate Tribunal Regulations, 1979 has been formulated. Chapter III of the said Regulations deals with Presentation of Appeals and petitions and their Registration. Regulation 10 deals with defects noticed in the appeals or petitions filed and how to be dealt with such appeals or petitions before amendment to the said regulation. The same has been amended by Notification No. EST llCR-10/94-95, dated 17-1-1996. The said Regulation 10 before amendment and after amendment reads as under:
"Chapter III
Presentation of appeals and petitions and their registration (Regulation 10 prior to 17·1·1996)
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to 9. x x x x
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(a) If the Secretary finds that proper Court fee payable has not been paid or that papers presented to him are not in conformity with the provisions of the relevant law and these Regulations, he shall by a notice require the party concerned or his agent or pleader or rectify the defects within a period of twenty days from the...
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