Section 8A in The Karnataka Appellate Tribunal Act, 1976
8A. Revision by the High Court in certain cases.-
(1)Against an order of the Tribunal in any matter arising under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), either party may, within sixty days from the date of communication of the order, prefer a petition to the High Court on the ground that the Tribunal has failed to decide or decided erroneously any question of law:Provided that the High Court may for sufficient cause shown, admit a petition after the said period of sixty days.(2)The petition shall be in such form and verified in such manner as may be prescribed and shall, when it is preferred by any person other than the State Government or an officer empowered by it, be accompanied by a fee of one hundred rupees.(3)If the High Court considers that there is no sufficient ground for interfering, it may dismiss the petition summarily :Provided that no petition shall be so dismissed unless the petitioner has had a reasonable opportunity of being heard in support thereof.(4)(a)If the High Court does not dismiss the petition summarily it shall, after giving both the parties to the petition a reasonable opportunity of being heard, determine the question or questions of law raised and either reverse, affirm or amend the order against which the petition was preferred or remit the matter to the Tribunal with the opinion of the High Court on the question or questions of law raised or pass such other order in relation to the matter as the High Court thinks fit.(b)Where the High Court remits the matter to the Tribunal under clause (a) with its opinion on questions of law raised, the latter shall amend the order passed by it in conformity with such opinion.(5)Before passing an order under sub-section (4), the High Court may, if it considers necessary so to do, remit the petition to the Tribunal and direct it to return the petition with its finding on any specific question or issue.(6)Notwithstanding that a petition has been preferred under sub-section (1), the tax shall be paid in accordance with the assessment made in the case:Provided that if as a result of the petition, any change becomes necessary in such assessment, the High Court may authorise the assessing authority to amend the assessment and the said authority shall amend the assessment accordingly and thereupon the amount overpaid by the assessee shall be refunded to him without interest or the additional amount of tax due from him shall be collected in accordance with the provisions of the Karnataka Sales Tax Act, 1957.(7)(a)The High Court may, on the application of either party to the petition, review any order passed by it under sub-section (4) on the basis of facts which were not before it when it passed the order.(b)The application for review shall be preferred within such time and in such manner as may be prescribed, and shall, where it is preferred by any person other than an officer empowered by the State Government, be accompanied by a fee of one hundred rupees.(8)With a view to rectifying any mistake apparent from the record, the High Court may, at any time, within five years from the date of the order passed by it under subsection (4) amend such order :Provided that no order under this sub-section shall be made without giving both parties affected by the order a reasonable opportunity of being heard.(9)In respect of every petition preferred under sub-section (1) or (7), the costs shall be in the discretion of the High Court.
