Section 14(2A) in Karnataka Tax on Entry of Goods Act, 1979
(2A)[ The officer authorized under sub-section (1) or the person against whom an appeal has been preferred, as the case may be, on receipt of notice that an appeal against the order of the [Deputy Commissioner] [Inserted by Act 18 of 1989 w.e.f. 1.4.1989] or the [Joint Commissioner] [substituted by Act 5 of 1993 w.e.f. 9.11.1992] 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 [at any time before the appeal is finally heard] [Substituted by Act 14 of 1991 w.e.f. 1.4.1991] a memorandum of cross objections, verified in the prescribed manner against any part of the order of the [Deputy Commissioner] [substituted by Act 5 of 1993 w.e.f. 9.11.1992] or the [Joint Commissioner] [substituted by Act 5 of 1993 w.e.f. 9.11.1992] as the case may be, 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).]
