State Act

THE KARNATAKA SALES TAX ACT, 1957

24. Appeal to High Court.- (1) Any assessee objecting to 1[an order passed by the Commissioner 2[or the 3[Additional Commissioner]3]2 4[x x x]4 under section 22A]1 5[or a dealer aggrieved by the order of the Authority under section 4]5 may appeal to the High Court within sixty days from the date on which the order was communicated to him: 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. (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]1. (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. (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.