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Repeal of the Karnataka Ordinances Nos. 22 and 27 of 1975. * * * * STATEMENTS OF OBJECTS AND REASONS I Act 10 of 1976.- Karnataka Sales Tax Appellate Tribunal, Karnataka Co-operative Appellate Tribunal and Karnataka Revenue Appellate Tribunal constituted under the respective Acts were functioning as separate Tribunals. These Tribunals were exercising appellate and revisional powers conferred on them by the respective enactments. Since these Tribunals were independent of each other and there was no common co-ordinating body, decisions of these Tribunals even on common questions of law and interpretation which often arose before them were not uniform, resulting in much confusion and avoidable litigations. The question of setting up one Tribunal to deal with matters arising under the aforesaid enactments was under active consideration of Government for sometime. Such a common Tribunal, besides securing uniformity in decisions would also facilitate formulation of precedents so helpful for future cases. This will help expeditious disposal and correct decisions for the benefit of one and all. In addition, a common Tribunal results in economy in expenditure on the staff etc. The Tukol Pay Commission which considered the question has also recommended for the creation of a common tribunal. It was therefore decided to constitute a common Appellate Tribunal with immediate effect. 2 To achieve the said objects an Ordinance was promulgated. This Bill seeks to replace the said Ordinance. (Published in the Karnataka Gazette Part IV-2A dated 22-1-1976 at page 34.) II Amending Act 59 of 76 .- Appeals pertaining to the Commercial Taxes and Co-operative departments were being heard by a Bench consisting of a District Judge member and an officer of the concerned department, co-opted for the occasion. Similarly in the case of commercial taxes appeals, a non-official, who is an accountant had to be co-opted by the Chairman. The aforesaid system involved practical difficulties like, having a panel and securing co-opted members keeping such co-opted members without work on non-working days, etc. It was felt that for the better discharge of the Tribunal’s work instead of co-opted members permanent members drawn from the concerned departments were necessary. Against the decision of the erstwhile Sales Tax Appellate Tribunal in commercial tax matters, a revision lay to the High Court. But this was done away with. It was however felt that as these matters involved large sums of State revenues a revision against the Tribunal's decision to the High Court was necessary. It was also felt that the Tribunal should have certain powers of a civil court while trying a suit under the Code of Civil Procedure, 1908. Amendments in terms of the aforesaid were necessary since numerous matters relating to Commercial Taxes were pending before the Tribunal. They were issued as an Ordinance. This Bill seeks to replace the said Ordinance. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary) Part IV-2A dated 8-11-1976 as No. 4418 at page7.) III Amending Act 8 of 1979.- The Karnataka Appellate Tribunal shall, according to sub-section (2) of section 3 of the Karnataka Appellate Tribunal Act, 1976 consists of not less than 8 members including the Chairman. According to sub-section (3), the Chairman shall be an officer not below the rank of a Divisional Commissioner and of the remaining members at least two shall be District judges, one shall be a Commercial Taxes member and one shall be a Co-operative Member and the rest shall be officers not below the rank of the Deputy Commissioner of a District. It is proposed to amend the said section to provide for appointment of more than one Commercial Taxes Member and Co-operative Member. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary) Part IV-2A dated 22-2-1979 as No. 110. at page 3.) * * * * 3 KARNATAKA ACT NO. 10 OF 1976 (First published in the Karnataka Gazette Extraordinary on the Sixth day of March, 1976) THE KARNATAKA APPELLATE TRIBUNAL ACT, 1976 (Received the assent of the Governor on the fourth day of March, 1976) (As Amended by Acts 59 of 1976 and 8 of 1979) An Act to provide for the constitution of a single Appellate Tribunal for the State of Karnataka. WHEREAS separate Appellate Tribunals have been constituted under the Karnataka Sales Tax Act, 1957, the Karnataka Co-operative Societies Act, 1959 and the Karnataka Land Revenue Act, 1964 for exercising the powers and performing the functions specified in the said Acts ; WHEREAS it is expedient to have a single Appellate Tribunal for the State of Karnataka and to define the powers and functions of the said Tribunal and to provide for matters incidental thereto or connected therewith ; BE it enacted by the Karnataka State Legislature in the Twenty-Seventh Year of the Republic of India, as follows:-