Section 8E in The Karnataka Entertainments Tax Act, 1958
8E. Appeal to the Appellate Tribunal.
(1)Any officer [empowered by the State Government or the Commissioner] [Substituted by Act 5 of 2006 w.e.f. 1.4.2006] in this behalf or any other person objecting to an order passed by the [Joint Commissioner] [Substituted by Act 5 of 2000 w.e.f. 1.4.2000] under section 8B or section 8C may appeal to the Appellate Tribunal constituted under the Karnataka Appellate Tribunal Act, 1976 (Karnataka Act 10 of 1976), within a period of sixty days from the date on which the order was communicated to him.(2)The Appellate Tribunal may admit an appeal preferred after the period of sixty days referred to in sub-section (1) if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.(3)The officer authorised under sub-section (1) or the person against whom an appeal has been preferred, on receipt of notice that an appeal against the order of [Joint Commissioner] [Substituted by Act 5 of 2000 w.e.f. 1.4.2000] has been preferred under sub-section (1) by the other party, may, notwithstanding that he has not appealed against such order or any part thereof file within thirty days of the receipt of the notice, a memorandum of cross objections, verified in the prescribed manner, against any part of the order of the [Joint Commissioner] [Substituted by Act 5 of 2006 w.e.f. 1.4.2006], and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1).(4)The appeal or the memorandum of cross objections shall be in the prescribed form, shall be verified in the prescribed manner, and in the case of an appeal preferred by any person other than an officer [empowered by the State Government or the Commissioner] [Substituted by Act 5 of 2006 w.e.f. 1.4.2006] under sub-section (1), shall be accompanied by [proof of payment of one half of tax or other amount disputed and also] [Inserted by Act 6 of 2008 w.e.f. 1.8.2008] a fee equal to two percent of the amount of the assessment objected to, provided that the sum payable shall in no case be less than twenty rupees or more than two hundred rupees.(5)The Appellate Tribunal shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such orders thereon as it thinks fit;Provided that if the appeal involves a question of law on which the Appellate Tribunal has previously given its decision in another appeal and either a petition in the High Court against such decision or an appeal in the Supreme Court against the order of the High Court thereon is pending, the Appellate Tribunal may defer the hearing of the appeal before it, till such petition in the High Court or the appeal in the Supreme Court is disposed of.(6)[ Notwithstanding that an appeal has been preferred under sub-section (1), and notwithstanding anything contained in any other law, tax or any other amount shall be paid in accordance with the assessment or other order made in the case:Provided that the Appellate Tribunal may, in its discretion, stay payment of balance half of the tax or other amount disputed, if the appellant furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed:Provided further, that the Appellate Tribunal shall dispose of such appeal within a period of one hundred eighty days from the date of the order staying proceedings of recovery of such balance half of tax or other amount:Provided also that if such appeal is not so disposed of within the period specified in second proviso, the order of stay shall stand vacated and the Appellate Tribunal shall not make any further order staying proceedings of recovery of the said tax or other amount.] [Substituted by Act 6 of 2008 w.e.f. 1.8.2008]Provided [also] [Substituted by Act 6 of 2008 w.e.f. 1.8.2008] that if as a result of the appeal any change becomes necessary in such assessment, the Appellate Tribunal may authorise the prescribed authority to amend the assessment, and the prescribed authority shall amend the assessment accordingly and thereupon the amount over-paid by the proprietor 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 this Act, as the case may be.[Explanation. [Inserted by Act 6 of 2008 w.e.f. 1.8.2008] - Every appeal filed after the commencement of the Karnataka Taxation Laws (Amendment) Act, 2008 shall be subject to sub-sections (4) and (6).](7)(a)The Appellate Tribunal may, on the application either of the appellant or of the respondent, review any order passed by it under sub-section (5) on the basis of facts which were not before it when it passed the order:Provided that no such application shall be preferred more than once in respect of the same order.(b)The application for review shall be preferred in the prescribed manner within six months from the date on which the order to which the application relates was communicated to the applicant, and where the application is preferred by any person other than an officer [empowered by the State Government or the Commissioner] [Substituted by Act 5 of 2006 w.e.f. 1.4.2006] under sub-section (1), it shall be accompanied by a fee equal to that which had been paid in respect of the appeal:Provided that if the application for review is preferred within ninety days from the date on which the order to which the application relates is communicated to the applicant, the application shall be accompanied by half the fees which has been paid in respect of the appeal.(8)With a view to rectifying any mistake apparent from the record, the Appellate Tribunal may, at any time within five years from the date of any order passed by it under sub-section (5) or sub-section (7) 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)Except as provided in the rules made under this Act, the Appellate Tribunal shall not have power to award costs to either of the parties to the appeal or review.(10)Every order passed by the Appellate Tribunal under sub-section (5) or sub-section (7) or sub-section (8) shall be communicated to the appellant, the respondent, the authority on whose order the appeal was preferred and the Commissioner.][8-F. Revision by High Court in certain cases. [Inserted by Act 7 of 2009 w.e.f. 1.4.2009] - (1) Within one hundred and eighty days from the date on which an order under sub-section (5) or (7) or (8) of Section 8-E was communicated to him, the appellant or the respondent may prefer a petition to the High Court against the order on the ground that the Appellate Tribunal has either failed to decide or decided erroneously any question of law.(2)The High Court may admit a petition preferred after the period of one hundred and eighty days aforesaid if it is satisfied that the petitioner has sufficient cause for not preferring the petition within that period.(3)The petition shall be in the prescribed form, shall be verified in the prescribed manner, and shall, when it is preferred by any person other than an officer empowered by the Government under sub-section (1) of Section 8-E, be accompanied by a fee of one hundred rupees.(4)If the High Court, on perusing the petition, considers that there is no sufficient ground for interfering, it may dismiss the petition summarily:(5)The High Court shall not dismiss any petition unless the petitioner has had a reasonable opportunity of being heard in support thereof.(6)(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 Appellate 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 Appellate 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.(7)Before passing an order under sub-section (6) the High Court may, if it considers necessary so to do remit the petition to the Appellate Tribunal and direct it to return the petition with its finding on any specific question or issue.(8)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.(9)If as a result of the petition, any change becomes necessary in such assessment, the High Court may authorize the prescribed authority to amend the assessment and the prescribed authority shall amend the assessment accordingly and thereupon the amount overpaid by the person concerned shall be refunded to him without interest or the additional amount of tax due from him shall be collected in accordance with provisions of this Act, as the case may be.(10)(a)The High Court may, on the application of either party to the petition, review any order passed by it under sub-section (6) 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 Government under sub-section (1) of Section 8-E be accompanied by a fee of one hundred rupees.(11)(a)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 sub-section (6), amend such order.(b)The High Court shall not pass an order under this sub-section without giving both parties affected by the order a reasonable opportunity of being heard.(12)In respect of every petition preferred under sub-section (1) or (10), the costs shall be in the discretion of the High Court.]
