NALINIKANT BALAKRISHNA DAS Vs. KARNATAKA APPELLATE TRIBUNAL

JUDGEMENT

(1.) t.p. nos. 37-a and 39. The said property originally was governed by the Bombay hereditary village officers' abolition act ('the act'), being service inam lands category-2. After the abolition of inams, the tahsildar issued notice for payment of non-agricultural assessment from 1-8-1955 to 1976 in a sum of Rs. 19,184-60 ps.

(2.) being aggrieved by the order of the assistant commissioner, the petitioner filed an appeal before the special deputy commissioner, bijapur, challenging the levy of non-agricultural assessment. The deputy commissioner, by his order dated 13-6-1977 (Annexure-C), dismissed the appeal on the ground that it was belated. The demand was served on the party on 22-1-1972 and the appeal was filed on 11-11-1976. The appellate authority being not convinced with the reason stated for the delay in filing the appeal, dismissed the appeal.

(3.) against the said Order, the petitioner filed asecond-appeal before the Karnataka appellate tribunal, Bangalore. The tribunal, by its order dated 3rd may, 1980 (Annexure-D), dismissed the appeal upholding the order of the special deputy commissioner dismissing the appeal, as belated. These orders are challenged by the petitioner in this writ petition,