Section 14 in Karnataka Tax on Entry of Goods Act, 1979
14. 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 appellate authority [under section 13 or an order passed by a revisional authority under [subsection (3)] [Inserted by Act 18 of 1994 w.e.f. 1.4.1994] of section 15] may appeal to the Appellate Tribunal 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) [but within a further period of one hundred and eighty days] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997] if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.(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).](3)[ 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 under sub-section (1) shall be accompanied by [proof of payment of [thirty per cent of the tax and other amount] [Sub-sections (3) to (11) substituted by Act 18 of 1994 w.e.f. 1.4.1994] disputed and also] a fee equal to two per cent of the amount of assessment objected to, provided that the sum payable in no case be less than two hundred rupees or more than one thousand rupees.[Provided that a single appeal may be preferred against orders of assessment or reassessment or any other orders or proceedings, in respect of more than one tax periods of any year] [Inserted by Act 14 of 2014 w.e.f.1.04.2014](4)[ Notwithstanding that an appeal has been preferred under subsection (1), and notwithstanding anything contained in any other law for the time being in force, 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 seventy percent of tax and other amount] [Substituted by Act 7 of 2003 w.e.f. 1.4.2003 and again substituted by Act 26 of 2004 w.e.f. 1.8.2004.] disputed, if the appellant [makes payment of the thirty per cent of the tax and other amount] [Substituted by Act 05 of 2016 .w.e.f 01.04.2016.] disputed along with the prescribed form of appeal: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 [seventy percent of tax and other amount] [Substituted by Act 05 of 2016 .w.e.f 01.04.2016.] and, it such appeal is not so disposed of within the period specified, the order of stay shall stand vacated after the said period and the Appellate Tribunal shall not make any further order staying proceedings of recovery of the said [tax and other amount.] [Substituted by Act 05 of 2016 .w.e.f 01.04.2016.]](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 revision 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 revision petition in the High Court or the appeal in the Supreme Court is disposed of :Provided further that if as a result of the appeal any change becomes necessary in the assessment, which is the subject matter of the appeal, the Appellate Tribunal may authorize the assessing authority to amend the assessment, and the assessing authority shall amend the assessment accordingly and thereupon, any amount over paid by the assessee shall be refunded to him without interest, or any additional amount of tax due from him shall be collected in accordance with the provisions of the Act, as the case may be.(6)[xxxxx] [ Omitted by Act 26 of 2004 w.e.f. 1.8.2004](7)(a)The Appellate Tribunal may, on the application either of the appellant or of the respondent, review any order passed by it under subsection (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 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 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 application relates is communicated to the applicant, the application shall be accompanied by half the fee which had 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 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 Joint Commissioner concerned if he is not such authority, and the Commissioner.(11)Every order passed by the Appellate Tribunal under sub-section (5) shall, subject to the provisons of sub-section (6), sub-section (7) and section 15-A be final.]
