Vidhi Codex

The Karnataka Appellate Tribunal Act, 1976

The Karnataka Appellate Tribunal Act, 1976

General197620 sections

This Act establishes the Karnataka Appellate Tribunal to handle appeals, revisions, and other proceedings regarding Sales Tax, Co-operative Societies, and Land Revenue within the state. It absorbs powers from older tribunals to ensure efficient legal resolution for disputes under these specific state laws. Applicable to the whole of Karnataka, the Tribunal operates out of Bangalore and other designated districts, allowing citizens and entities to formally challenge tax assessments and administrative government orders. By including judges, tax officers, and revenue specialists on its benches, the Act ensures disputes are resolved fairly and uniformly through a structured appellate process.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement
  3. 2. Definitions
  4. 3. Constitution of the Tribunal
  5. 4. Principal seat of the Tribunal
  6. 5. Powers of the Tribunal
  7. 6. Conduct of business of the Tribunal
  8. 7. Reference to full Bench
  9. 8. Power of review
  10. 8A. Revision by the High Court in certain cases
  11. 9. Finality of the orders of the Tribunal
  12. 10. Powers of the Tribunal to call for return, etc.
  13. 11. Proceedings of Tribunal to be judicial proceedings
  14. 11A. Tribunal to have certain powers of a Civil Court
  15. 12. State Representative
  16. 13. Protection of action taken under this Act
  17. 14. Power to make rules
  18. 15. Power to make regulations
  19. 16. Transfer of pending proceedings
  20. 17. Repeal of the Karnataka Ordinances Nos 22 and 27 of 1975

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