section 18A
Revision by High Court in certain cases
The Karnataka Tax on Professions, Trades, Callings and Employment Act, 1976Labour197635 of 41 sections available
Statutory text
1[18A. Revision by High Court in certain cases.-
- (1) Within sixty days from the date on which an order under section 17 of the Act was communicated to him, the appellant or the respondent may prefer a petition to the High Court against the order on the ground that the Appellate Tribunal has either failed to decide or decided erroneously any question of law: Provided that the High Court may admit the petition preferred after the period of sixty days aforesaid, if it is satisfied that the petitioner has sufficient cause for not preferring the petition within that period..
- (2) The petition shall be in the prescribed form and shall, when it is preferred by any person other than the State Government, be accompained by a fee of fifty rupees.
- (3) If the High Court, on pursuing the petition, considers that there is no sufficient ground for interfering, it may dismiss the petition summarily; Provided that no petition shall be dismissed unless the petitioner has had a reasonable opportunity of being heard in support thereof. (4)
- (a) If the High Court does not dismiss the petition summarily, it shall, after giving both the parties to the petition a reasonable opportunity of being heard, determine the question or questions of law raised and either reverse, affirm or amend the order against which the petition was preferred or remit the matter to the Appellate Tribunal with the opinion of the High Court on the question or questions of law raised or pass such other order in rela
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