Cross Appeal Nos. 2713 to 2715 of 2012 in Sales Tax Appeal Nos. 1048 to 1050 of 2009. Case: State of Karnataka Vs R.S. Melgiri and Sons, Apmc Yard, Byadagi. Karnataka Appellate Tribunal
| Case Number | Cross Appeal Nos. 2713 to 2715 of 2012 in Sales Tax Appeal Nos. 1048 to 1050 of 2009 |
| Counsel | For the Appellant: Sri B. Vasanth Kumar, State Representative for Appellant and For the Respondent: Sri N.S. Rasalkar, Advocate for Respondent |
| Judges | Basavaraj S. Sappannavar, DJM and P. Puttaraju, CTM |
| Issue | Karnataka Sales Tax Act, 1957 - Section 22(3) |
| Citation | 2013 (77) KarLJ 313 |
| Judgement Date | August 21, 2013 |
| Court | Karnataka Appellate Tribunal |
Judgment:
P. Puttaraju, CTM
1. These three (03) cross appeals are filed under Section 22(3) of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the 'Act') challenging the appeal orders dated 28th February, 2009 passed by the Joint Commissioner of Commercial Taxes (Appeals), Dharwad Division, Hubli (hereinafter referred to as 'First Appellate Authority' or for short, 'FAA') in Case Nos. JC/AP/KST/40 to 42/2008-2009, wherein the FAA has allowed the appeals in part for the years ending 31-3-2003, 31-3-2004 and 31-3-2005. While doing so, the FAA has modified the reassessment orders of the Deputy Commissioner of Commercial Taxes (Recovery), Dharwad, Navanagar, Hubli (for short, the 'AA') concluded on 14th July, 2008 under Section 12-A of the Act for the said impugned years. The State has preferred cross appeal praying to restore the orders of the AA as an appellant.
2. The STAs bearing Nos. 1048 to 1050 of 2009 have been adjourned on 17th July, 2013 for the next camp at Belgaum scheduled during October 2013. In view of the adjournment of the said STAs, the appellant in the said STAs has become respondent in these cross appeals. The only issue to be resolved is with respect to the maintainability of the cross appeals. This issue has arisen in view of the fact that the learned Counsel for the respondent advanced arguments urging that the cross appeals are not maintainable for the following reasons.-
(1) The State Representative is not empowered by the Government to file cross appeals as envisaged under Section 22(3) of the Act.
(2) The State Representative is not authorised by the Government to file these cross appeals.
3. Hence it was urged to answer regarding the maintainability of the cross appeals and then only the STAs bearing Nos. 1048 to 1050 of 2009 has to be heard. In view of this fact is mentioned above, the said STAs of the respondent in these cross appeals were adjourned to the next Belgaum camp scheduled in October 2013.
4. The learned Counsel for the respondent emphasise on the wordings of sub-section (3) of Section 22, wherein it has been clearly mentioned that 'an officer' empowered by the State Government under sub-section (1) is competent to file the cross appeals and such Competent Officer shall be authorised by the State Government. In the instant case, the learned Counsel pointed out that the State Representative is not empowered by the State Government to file such cross appeals. Even it authorised by the...
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