Section 8B in The Karnataka Entertainments Tax Act, 1958
8B. [ Appeals. [Sections 8B, 8C, 8D and 8E inserted by Act 3 of 1985 w.e.f. 10.1.1985]
(1)Any person objecting to an order affecting him passed under the provisions of this Act by the prescribed authority may appeal to the [Joint Commissioner] of the jurisdiction.(2)The appeal shall be preferred within thirty days from the date of communication of such order:Provided that the appellate authority may admit an appeal preferred after the period of thirty days aforesaid if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.(3)(a)No appeal against an order shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of payment of tax and penalty not disputed in appeal [and one half of the tax or other amount disputed in appeal.] [Inserted by Act 6 of 2008 w.e.f. 1.8.2008](b)Notwithstanding that an appeal has been preferred under sub-section (1), the tax or other amount shall be paid in accordance with the order against which the appeal has been preferred:[Provided that the appellate authority may, in its discretion, stay payment of the balance half of tax or other amount disputed in appeal, if the appellant furnishes security to its satisfaction in such form and in such manner as may be prescribed.] [Substituted by Act 6 of 2008 w.e.f. 1.8.2008][Provided further that where any application made by an applicant for staying proceedings of recovery of any tax or other amount has not been disposed of by the Appellate Authority within a period of thirty days from the date of such application, it shall be deemed that the Appellate Authority has made an order staying proceedings of recovery of such tax or other amount subject to payment of one half of the tax or other amount disputed and furnishing security to the satisfaction of the assessing authority in regard to the other half of such tax or amount within a further period of fifteen days:Provided also that where an order staying proceedings of recovery of any tax or other amount is passed under the first proviso, the Appellate Authority shall dispose of the appeal within a period of one hundred twenty days from the date of such order:Provided also that if such appeal is not so disposed of within the period specified in third proviso, the order of stay shall stand vacated after the expiry of the said period and the Appellate Authority shall not make any further order staying proceedings of recovery of the said tax or other amount.] [Inserted by Act 6 of 2008 w.e.f. 1.8.2008][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 clause (a) and the provisos of this sub-section.](4)The appeal shall be in the prescribed form and shall be verified in the prescribed manner.(5)In disposing of an appeal, the appellate authority, may, after giving the appellant a reasonable opportunity of being heard,-(i)confirm, reduce, enhance or annul the order;(ii)set aside the order and direct the prescribed authority to pass a fresh order after such enquiry as may be directed; or(iii)pass such orders as it may think fit.(6)Appeal petitions pending before the Commercial Tax Officers or the Deputy Commissioner on the date of commencement of the Karnataka Entertainments Tax (Second Amendment) Act, 1983 shall be transferred to the [Deputy Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] of the jurisdiction concerned who shall dispose of such appeals in the same manner as if they were preferred under the provisions of this section.
