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2013 (3) TMI 572 - HC - VAT and Sales TaxWhether the Karnataka Appellate Tribunal was justified in dismissing STA Nos. 1844 and 1845 of 2011 on the premise of having been filed after the expiry of the period of 60 days and a further period of 180 days prescribed by sub-section (2) of section 22 of the Karnataka Sales Tax Act, 1957, for short, "the Act", and therefore had no jurisdiction to treat within the limitation, an application filed before it beyond such maximum time-limit? Held that:- The KAT being a creator of the statute vested with jurisdiction to condone the delay within the permissible period provided under the Act, can therefore entertain an application to condone the delay within that period. In the light of the well-established principles of law and the statutory provisions under the Act, no exception can be taken to the reasons, findings and conclusions arrived at by the KAT in the order impugned, calling for interference. W.P. dismissed. Petitions without merit, are rejected.
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