B G SANKANNAVAR Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

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

(2.) This revision petition under section 23 of the Karnataka Sales Tax Act, 1957 (the "Act" for short), is directed against the order dated 8th August 1980, of the Karnataka Appellate Tribunal in S.T.A. No. 139 of 1980 on its file dismissing the petitioner's appeal and affirming the order dated 29th November, 1978, of the Assistant Commissioner of Commercial Taxes (Appeals) which, in turn, dismissed the assessee's appeal and affirmed the order of assessment dated 24th July, 1978, made by the Assistant Commercial Tax Officer, II S.C., Hubli, for the assessment period 14th November, 1974, to 3rd November, 1975.

(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, the assessee's first appeal, not having been accompanied by satisfactory proof of the payment of tax not disputed in appeal, could not be entertained.