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2014 (8) TMI 1004 - KARNATAKA HIGH COURTMaintainability of appeal - Held that:- By amending Section 246A of the Act by Finance Act, 2012, a remedy of appeal is provided against an intimation under Section 200A(1) of the Act with effect from 01.07.2012. It is fairly not disputed by the learned Standing Counsel for the respondents that if the appeals had been filed on or after 01.07.2012, the appeals were maintainable. Accordingly, as on the date of consideration of the appeals, the appeals were maintainable. It is stated that the appeals in question were filed on 11.04.2012. If the petitioner had filed these appeals after 01.07.2012, the appeals could not have been dismissed on the ground of maintainability. The only additional thing the petitioner should have done was to apply for condonation of the delay in filing the appeals. Hence, in my opinion, on the facts of this case and in the interest of justice, the Appellate Authority ought to have examined the appeals on merits by treating them as having been filed on 01.07.2012 and by condoning the delay, if any.
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