B C SANKANNAVAR Vs. COMMR OF COMML TAXES

JUDGEMENT

(1.) This rna ter has appeared in the list of admission cases tor the day. The petition is admitted and with the consent of the learned counsel on both sides the matter is taken up for final hering and disposed of by this order.

(2.) This revision Petition under S.23 of the Karnataka Sales Tax Act, 1977 (the Act for shot) is directed against the order dated 8/8/80 of the Karnataka appellate Tribunal in STA. 139/80 of it file dismissing petitioner's appeal and affirming the order dated 29/11/79 of the Assistant Commissioner of Commercial Taxes (Appeals), which in turn dismissed the assessee's appeal and affirmed the order of assessment dt-24/7/78 made by the Assistant Tax Officer II SC, Hubli for the assessment period 14/11/74 to 3/11/75.

(3.) Both the Assistant Commissioner and the Karnataka Appellate Tribunal, the two successive appellate authorities under the Act have declined to go into the merits of the appeal having persuaded themselves to the view that under sub-section (3) of section 20 of the Act assessee's first appeal not having been accompanied by satisfactorv proof of the payment of tax not disputed in appeal, could not be entertained.