TMI Blog1997 (6) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Karnataka Appellate Tribunal, Bangalore. The challenge, inter alia, was founded on the plea that the Deputy Commissioner had no power or authority to revise the assessment orders, in the light of the provisions of the Karnataka Agricultural Income-tax (Amendment) Act, 1983, which conferred such powers only in respect of the assessments made up to the year ending March 31, 1982. The Tribunal found favour with this argument and by a common order dated June 7, 1985, set aside the orders passed by the Deputy Commissioner, holding the same to be without jurisdiction. While the position stood thus the Karnataka Agricultural Income-tax (Amendment) Act, 1985 (Karnataka Act No. 23 of 1985), amended section 35 in the principal Act and, inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Commercial Taxes having been set aside by the Tribunal, it was not open to the respondent to ignore the said orders or treat the same to have been rendered inoperative or ineffective, the amendment to section 35 and the introduction of the Explanation to the same notwithstanding. He contended that if the order passed by the Tribunal had on account of the Explanation introduced by the Legislature been rendered ineffective, the only course open to the respondent was to have had the said order recalled by the Tribunal or set aside in appropriate proceedings. So long as the said order held the field, contended Mr. Sarangan, it was not open to the respondent on its own, to ignore the same on his appreciation of how the Explanation affected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commencement of this Act, shall, notwithstanding any judgment, decree or order of any court, Tribunal, or other authority, be deemed to have been validly done, taken, issued, made or held and shall have effect for all purposes as if it had been done, taken, issued, made or held under the principal Act as amended by sub-clause (d) of section 2, section 6, section 7 and section 8 of this Act and accordingly : (a) no suit or other proceeding shall be entertained or continued in any court for the refund of any tax paid under the principal Act; (b) no court shall enforce any decree or order directing the refund of any tax paid under the principal Act." A plain reading of the above would show that any action taken or purported to have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g a demand against the petitioner on that premise. Mr. Sarangan, however, argued that apart from the question of jurisdiction, the petitioner had raised certain other points, in the appeals filed by him against the S. M. R. orders of the Deputy Commissioner. These points he urged had not been touched by the Tribunal as it had considered it unnecessary to do so keeping in view the fact that the appeals were succeeding on the question of jurisdiction alone. He submitted that in case the order passed by the Tribunal was to be deemed to have been rendered ineffective on the question of jurisdiction, the petitioner would be deprived of an opportunity to canvass other grounds of challenge against the orders of the Deputy Commissioner unless suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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