Arijit Pasayat, J. - (1.) Leave granted in SLP (C) Nos. 12791-12794 of 2006.
(2.) Challenge in these appeals is to the judgment of a Division Bench of the Karnataka High Court dismissing the Revision Petition filed under Section 23(1) of the Karnataka Sales Tax Act, 1957 (in short the Act).
(3.) The controversy relates to assessment year 2002-2003. The appellant had filed the Revision Petitions questioning correctness of the order passed by the Karnataka Appellate Tribunal (in short the Tribunal) in STA Nos 798-801 of 2003. The appeals were filed before the Tribunal under Section 22(1) of the Act against the order passed by the Joint Commissioner of Commercial Taxes (Appeals, Bangalore Division, Bangalore (hereinafter referred to as the Appellate Authority). The said authority confirmed the provisional assessment orders of the Assistant Commissioner of Commercial Taxes, Bangalore (hereinafter referred to as the Assessing Authority) for the months of May, June, July and September, 2002.;