AI Structured Summary
Not yet generated for this judgment
Judgment
Deepak Verma, J.-Sri S.S. Angadi for the petitioner, Smt. Niloufer Akbar for the respondent.
Even though the matter is listed in default, but the same being of technical nature, we hereby ignore it.
We have heard the learned Counsel for the parties. Perused the records.
This revision petition has been preferred by the assessee under Section 23(1) of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as ''the Act'' for short) against the order dated 30-8-2007 passed by the Sales Tax Tribunal. The appeal of the petitioner has been dismissed mainly on the ground that it had not complied with the provisions contained in sub-section (3) of Section 22 of the Act.
Learned Counsel for the petitioner submitted that in view of the recent judgment of the Supreme Court, wherein it has been held that in every case, the assessee is not required to comply with the provisions of sub-section (3) of Section 22 of the Act, so as to enable the appeal maintainable, it is desirable that necessary directions be given in this revision, so that the petitioner is able to file a review petition before the Tribunal bringing the judgment of the Supreme Court to its notice.
Learned Counsel appearing for the respondent-State has no objection in this regard.
In view of this, we grant liberty to the petitioner to withdraw this revision and to file review before the Tribunal within a period of 45 days from today. On such review being filed before the Tribunal, the same shall not be dismissed on the ground of limitation instead it would be considered on merits, especially in the light of the recent judgment of the Supreme Court touching the issue as projected in the impugned order. With the aforesaid direction, the revision petition stands disposed of.
Smt. Niloufer Akbar, Additional Government Advocate is permitted to file her memo of appearance within a period of four weeks from today.