VIJAYAKIRAN CONSTRUCTIONS PVT. LTD. REPRESENTED BY SRI. N. VIJAYKUMAR S/O NILAPPA REDDY Vs. THE DEPUTY COMMISSIONER OF COMMERCIAL TAX, JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) DIVISION 2 AND 4 AND STATE OF KARNATAKA DEPARTMENT OF FINANCE

JUDGEMENT

(1.) THE petitioner, a registered dealer under the Karnataka Sales Tax Act (for short 'Act'), when visited with a reassessment order dt. 9.11.2006, under Section 12A of the Act, for the assessment period 2002 -2003, questioned the same by way of a letter on 14.12.2006, Annexure 'B' and not an appeal in the prescribed Form No. 15 under Section 20(4) of the Act R/w Rule 28(2) of the Karnataka Sales Tax Rules, 1957 (for short 'Rules'), however, enclosing the order of reassessment, the balance sheet and the detailed lists of receipts. The petitioner immediately thereafter did not rectify the defects in the appeal so as to be Act and Rule compliant, but did so by letter dt. 4.12.2007, Annexure 'G' enclosing an affidavit; Form No. 15 in duplicate; grounds of appeal; assessment order of Deputy Commissioner; audited balance sheet and details of receipts and payment particulars, with a request to accept the same. In the affidavit it was specifically stated that until November 2007 there was no communication from the Joint Commissioner (Appeals Officer) regarding hearing and when approached was appraised of the fact that the appeal papers filed were not in the prescribed form No. 15. According to the petitioner having responded to the show cause notice dt. 1.09.2007 under Section 29(1) of the Act, demanding payment of tax for the period 2002 -2003 and proposing to initiate recovery proceedings, the defective appeal was rectified. In addition, it is the allegation of the petitioner that the letter dt. 16.12.2006, Annexure T of the first respondent addressed to the petitioner calling upon him to comply with the defects in the appeal memorandum, was not received by him and hence could not comply with the requirements, within the statutory period of 20 days contemplated by Rule 28(4)(a) of the Rule. The first respondent by order dt. 12.3.2008, Annexure 'H' rejected the appeal as not maintainable on the ground of limitation. Hence this Petition.

(2.) HEARD the learned Counsel for the petitioner, perused the pleadings and examined the order impugned.

(3.) RULE 28(4)(a) stipulates that when an appeal is presented and is defective, not Act and Rules compliant, it is for the Appeal Officer to call upon the appellant to rectify the defects within 20 days from the date of notice. In other words, the Appellate Authority who receives the appeal would have to scrutinize the appeal and if it is not in the prescribed form, has to issue notice to the appellant calling upon him or her to rectify the defects within a period of 20 days there from so as to comply with the provisions of the Act and Rules.