Hindusthan Marbles and Granite vs State of Karnataka

Dilip B. Bhosale, J.—Heard learned Counsel appearing for the parties. At the outset, learned Counsel for the respondent raised a preliminary objection as to maintainability of these appeals.

These appeals are directed against the order dated 17-4-2013 passed by Revisional Authority, i.e., Additional Commissioner of Commercial Taxes, Zone-I. The order of the Revisional Authority dated 17-4-2013 has admittedly been passed on the rectification application filed u/s 25A of the Karnataka Sales Tax Act, 1957 (for short, "KST Act") by the appellant seeking rectification of the order dated 16-4-2010 passed u/s 22A(1) of the KST Act. In view of this, learned Counsel for the respondent submitted that the appeal u/s 24 against the order u/s 25A of the KST Act is not maintainable. Having confronted with this, learned Counsel for the appellant could not and did not dispute this position of law or could not point out any provision to maintain appeal in this Court against the order passed u/s 25A of the KST Act. In the circumstances, the appeals are dismissed as not maintainable.