Appeal to High Court.- (1) Any assessee objecting to

1[an order passed by the Commissioner

2[or the

3[Additional Commissioner]

]

4[x x x]

under section 22A]

¹ Substituted by Act 16 of 1967 w.e.f. 1.1.1968.

² Inserted by Act 10 of 1983 w.e.f. 1.4.1983.

5[or a dealer aggrieved by the order of the Authority under section 4] may appeal to the High Court within sixty days from the date on which the order was communicated to him:

³ Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

⁴ Omitted by Act 9 of 1970 w.e.f. 1.4.1970.

⁵ Inserted by Act 5 of 2002 w.e.f. 1.4.2002.

Sales Tax [1957: KAR. ACT 25

Provided that the High Court may admit an appeal preferred after the period of sixty days aforesaid, if it is satisfied that the assessee had sufficient cause for not preferring the appeal within that period.

1. (2) The appeal shall be in the prescribed form, shall be verified in the prescribed manner, and shall be accompanied by a fee of 1[five hundred rupees] .
2. (3) The High Court shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such order thereon as it thinks fit.
3. (4) The provisions of sub-sections (6) to (8) of section 23, shall apply in relation to appeals preferred under sub-section (1) as they apply in relation to petitions preferred under sub-section (1) of section 23. 1[24-A. Objections to Jurisdiction.- No objection as to the territorial or pecuniary jurisdiction of any assessing authority shall be entertained or allowed by any Court, Tribunal or Authority in an appeal or revision, unless such objection was taken before the assessing authority at the earliest possible opportunity.]

¹ Substituted by Act 7 of 1997 w.e.f. 1.4.1997.

¹ Inserted by Act 16 of 1989 w.e.f. 1.4.1989.