P. Puttaraju—These twelve (12) appeals are filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (for short, 'the Act'). The same are directed against revision order dated 22nd May, 2012 concluded by the Joint Commissioner of Commercial Taxes (Administration), VAT Division, Dharwad (hereinafter referred to as the 'First Revisional Authority' or for short, 'FRA') in Case No. JCCT/Admn./DWD/SMR-1/11-12. The FRA has exercised powers by invoking Section 63-A of the Act, to revise the reassessment orders dated 30th October, 2008 concluded under Section 39(1) of the Act for the tax periods of April 2006 to March 2007 by the Deputy Commissioner of Commercial Taxes (Audit-II), Navanagar, Hubli (for short, 'Assessing Authority' or 'AA'). Subsequent to the revision order dated 22nd May, 2012, the FRA has passed rectification order for the tax periods confining to April 2006 to February 2007 on 5th July, 2012, wherein the FRA has conceded certain mistakes apparent on records and accordingly the rectification order has been passed. Aggrieved by this revision order followed by rectification orders, the present appeals are preferred. There is a delay in filing the appeals by