MAKE USE OF SECTION 5(1) OF THE KAT ACT WITH THE RTI ACT AND VICE VERSA TO FIGHT CORRUPTION AND TELL OTHERS ALSO: SECTION 5(1) OF KAT ACTREADS : Any reference in any law to the said Tribunals shall be construed as a reference to the Tribunal constituted under this Act.The website is exclusively made keeping in mind litigants who want to argue their cases without appointing any advocate
Tribunals are set up with the main objective of giving speedy legal remedies and are not as formal as regular Courts. But the Judicial Officers who take similar decisions in the Courts are also part of the benches which hear cases. Depending on whether the visitor is a citizen just interested in knowing how the KAT functions or a litigant before the KAT, enough materials have been given to make the visitor's effort of visiting this site meaningful. The site directly helps advocates and other who appear before the Tribunal. It also helps the members, the officers and the staff of the Tribunal also.
Reasons for creating the Karnataka Appellate Tribunal as given in the preamble to the KAT Act 1976- the only one of its kind in the Country Appeals pertaining to the Commercial Taxes and Co-operative departments were being heard by a Bench consisting of a District Judge member and an officer of the concerned department, co-opted for the occasion. Similarly in the case of commercial taxes appeals, a non-official, who is an accountant had to be co-opted by the Chairman..(Continued...)
The aforesaid system involved practical difficulties like, having a panel and securing co-opted members keeping such co-opted members without work on non-working days, etc. It was felt that for the better discharge of the Tribunalís work instead of co-opted members permanent members drawn from the concerned departments were necessary. Against the decision of the erstwhile Sales Tax Appellate Tribunal in commercial tax matters, a revision lay to the High Court. But this was done away with
It was however felt that as these matters involved large sums of State revenues a revision against the Tribunal's decision to the High Court was necessary.
It was also felt that the Tribunal should have certain powers of a civil court while trying a suit under the Code of Civil Procedure, 1908.
Amendments in terms of the aforesaid were necessary since numerous matters relating to Commercial Taxes were pending before the Tribunal..
You may not find answers to all the questions raised here. But even being aware of such questions may help to improve the system