TMI Blog2017 (5) TMI 1547X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Dated:- 31-5-2017 - Raghvendra S. Chauhan, J. K. M. Shivayogiswamy for the petitioner. T. K. Vedamurthy, Additional Government Advocate, for the respondents. ORDER RAGHVENDRA S. CHAUHAN J.- The petitioner is aggrieved by the order dated December 31, 2016, passed by the Joint Commissioner of Commercial Taxes, whereby the Joint Commissioner has dismissed the appeals filed by the petitioner under section 62(6) of the Karnataka Value Added Tax Act, 2003, inter alia, on the ground that the appeals filed by the petitioner are delayed. According to the learned Joint Commissioner, since he does not have the power to condone the delay under section 62 of the Karnataka Value Added Tax Act, and since the appeals were hit by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, 2011-12, and 2012-13, the respondent passed the reassessment order on November 30, 2015. 5. With regard to the assessment period 2007-08, the respondent passed the reassessment order on December 27, 2015. Since the petitioner was again aggrieved by this reassessment order, again the petitioner filed a writ petition before this court challenging the same. However, by order dated February 26, 2016, the learned single judge dismissed the writ petition inter alia on the ground that the petitioner had the availability of efficacious alternate remedy in filing an appeal. Since the petitioner was aggrieved by the said order, it filed different writ appeals before the learned Division Bench. The different writ appeals were dismissed by the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on cannot be given by the learned KAT. Therefore, the petitioner has directly approached this court. 8. The position being taken by the learned counsel for the petitioner is clearly untenable. Firstly, according to section 63 of the Karnataka Value Added Tax Act, any person aggrieved by any order passed by the appellate authority under section 62 of the Karnataka Value Added Tax Act is required to file his appeal under section 63 before the Tribunal. Merely because the right to appeal is subject to depositing part of the tax due, it cannot be said that the alternate remedy is an inefficacious one. In catena of cases, the honourable Supreme Court has already opined that right to file an appeal is statutory one. Even if the statute imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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