SRI SAIDEEPA JEWELLERY WORKS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) HEARD the learned Counsel appearing for the parties.

(2.) IT is against this backdrop and against the order of the Assessing Authority, the petitioner filed appeal under Section 62 of the Act before the First Appellate Authority. The appeal was also dismissed, affirming the finding recorded by the Assessing Authority. Against the order of the First Appellate Authority, the petitioner filed appeals before the Karnataka Appellate Tribunal at Bangalore under Section 63 of the Act. The Tribunal also affirmed the orders passed by the Authorities below. These revision petitions are directed against the order passed by the Appellate Tribunal.

(3.) WE have examined the contention urged by learned Counsel for the petitioner in the light of the provisions of the Act, in particular, Section 52 thereof.