STATE OF KARNATAKA Vs. GOKULDAS IMAGES P LTD

JUDGEMENT

(1.) THESE petitions are filed by the State of Karnataka. Respondents- Assessees filed appeals under Section 22 (1) of the Karnataka Sales Tax Act (for short 'the KST Act' and under Section 14 (1) of the Karnataka Tax on Entry of Goods Act ( for short The Entry Tax Act' ).

(2.) SECTION 22 (3) of the KST Act would provide for proof of payment of one and a half of tax or other amount disputed and also a fee equal to two percent of the amount of assessment objected to for the purpose of maintaining an appeal. Section14 (3) of the Entry Tax Act would also provide for proof of payment of one and a half of tax or other amount disputed and also a fee equal to two percent of the amount of assessment objected to for the purpose of maintenance of an appeal.

(3.) ASSESSEES filed returg in all these cases prior to amendment dtd 1-8-2004. Appeals were filed subsequent to 1-8-2004 before the Karnataka appellate Tribunal. The question was as to whether these appeals require pre-deposit in terms of the amended Section 22 (3) of the KST Act and amended Section 14 (3) of Entry Tax Act. The matter was referred to a Full Bench of the karnataka Appellate Tribunal. The Full Bench by majority ruled that the amendment is not applicable to these cases in the light of the lis having commenced prior to the amendment dtd 1-8-2004. The commercial member however gave his dissenting opinion. It is in these circumstances, these petitions are filed. The following questions of law would arise for our consideration;