1991 (4) TMI 367

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..... 23(1) of the Karnataka Sales Tax Act, 1957, read with section 8-A of the Karnataka Appellate Tribunal Act, 1976. 2.. The question arises under the provisions of the Karnataka Entry Tax Act, 1979. The assessee has challenged the orders of the Appellate Tribunal made under section 14 of the said Act. The learned High Court Government Advocate brought to our notice that these revisions are not maint .....

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..... s Court statutorily, over the other authorities. Such a power vests in this Court under article 227 of the Constitution. But the assessee in the instant case has not invoked the said jurisdiction of this Court nor the jurisdiction under article 226 of the Constitution. The assessee, has for reasons best known to him, thought that revisional jurisdiction is available and has filed these revision pe .....

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