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Judgment
V.K. Singhal, J.-The order of the Karnataka Appellate Tribunal dated 16-2-1996 have been assailed in this revision petition on the following 3 questions.-
"(1) Whether on facts and circumstances of the case of the petitioner, the Karnataka Appellate Tribunal, is justified in denying the benefit of the notification.
(2) Whether on the facts and circumstances of the case of the petitioner, and order of Karnataka Appellate Tribunal is justified in upholding the order of lower authority.
(3) Whether the facts and circumstances of the case of the petitioner, order of Karnataka Appellate Tribunal is sustainable in the eyes of law".
The Tribunal observed that the appellant has not produced before the lower authority or before the Tribunal any evidence to show that the petitioner is a Bhandar Emporium or Sales Depot of Khadi and Village Industries Commission. There is a notification dated 5-7-1984 which has granted exemption in respect of sale of leather goods including leather footwear effected by the Khadi and Village Industries Commission through its Bhandars, Bhavans, Emporiums and Sales Depots situated in the State of Karnataka. It is submitted by the learned Counsel for the petitioner that Annexure-A certificate issued by the Khadi and Village Industries Commission, Bombay dated 14-11-1990 was submitted before the Assessing Authority, and therefore the Tribunal has wrongly mentioned that no evidence was produced. According to the learned Government Advocate there is no such certificate available in the file of the Assessing Authority. Though it was the duty of the petitioner to have submitted the evidence while claiming the exemption and the burden was upon him, but it appears that from the stage of Assessing Authority the exemption have been claimed under the notification dated 5-7-1984. The certificate which has been submitted along with the petition before us may now be submitted before the Tribunal and the petitioner may satisfy the Tribunal that the petitioner is a Bhandar of the Khadi and Village Industries Commission and entitled for exemption. If the Tribunal is satisfied by the petitioner, it may allow the appeal in accordance with law.
Revision stands disposed of with the above observations.