CHIKKABASAVARAJU Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Since common questions of law and that of fact arise for decision making, with the consent of learned counsel for the parties, petitions are clubbed together, finally heard and are disposed of by this order.

(2.) The core question for decision making is, whether the Karnataka Appellate Tribunal was justified in dismissing STA Nos. 1844 & 1845 of 2011 on the premise of having been filed after the expiry of the period of 60 days and a further period of 180 days prescribed by Sub-sec.2 of Sec.22 of the Karnataka Sales Tax Act, 1957, for short 'Act', and therefore had no jurisdiction to treat within the limitation, an application filed before it beyond such maximum time limit?

(3.) It cannot be denied that appellant failed to register under the Act, despite obtaining a license to quarry sand, during the financial year 2001-02 and failed to pay the taxes, leading to an order dt. 9/1/2007 Annex.A of assessment, called in question in an appeal before the Joint Commissioner, whence by order dt. 9/1/2008 Annex.B, was dismissed confirming the order of the Assessing Authority. Petitioner preferred a Second Appeal to the Karnataka Appellate Tribunal, for short 'KAT', on 4/8/2011, though acknowledged receipt of a copy of Annex.B on 4/2/2008. KAT observed that Sub-sec.2 of Sec.22 prescribed a period of limitation of 60 days for filing an appeal, and a further period of 180 days, subject to satisfactory explanation over the delay. Petitioner having filed the appeals beyond the period of 60 days and a further period of 180 days, the KAT held, had no jurisdiction to condone the delay and entertain the appeal and accordingly dismissed the appeal by the order dt. 18/4/2012 Annex.C. Hence these petitions.