Lawgist21Procedure on receipt of application
(1) On receipt of an appeal, the Authority shall cause a copy thereof to be forwarded to the 1[assessing appellate authority] concerned as well as to each State Government concerned with the appeal and to call upon them to furnish the relevant records:
Provided that such records shall, as soon as possible, be returned to the 2[highest authority] or such State Government concerned, as the case may be].
(2) The Authority shall adjudicate and decide upon the appeal filed against an order of the 2[highest authority].
(3) The Authority, after examining the appeal and the records called for, by order, either allow or reject the appeal:
3[Provided that no appeal shall be rejected unless an opportunity has been given to the appellant of being heard in person or through a duly authorised representative, and 4[also to each State Government] concerned with the appeal of being heard.]
Provided further that whether an appeal is rejected or accepted, reasons for such rejection or acceptance shall be given in the order.
(4) The Authority shall make an endeavour to pronounce its order in writing within six months of the receipt of the appeal.
(5) A copy of every order made under sub-section (3) shall be sent to the 5[appellant, assessing authority, respondent and highest appellate authority of the State Government concerned.]
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1. Subs. by Act 32 of 2003, s. 164, for certain words (w.e.f. 14-5-2003).
2. Subs. by Act 3 of 2006, s. 5, for "assessing authority" (w.e.f. 1-3-2006).
3. The proviso subs. by Act 32 of 2003, s.164 (w.e.f. 14-5-2003).
4. Subs. by Act 23 of 2004, s. 119, for "also to the State Government" (w.e.f. 10-9-2004).
5. Subs. by Act 3 of 2006, s. 5, for "appellant and to the assessing authority" (w.e.f. 1-3-2006)
- 1 Short title, extent and commencement
- 2 Definitions
- 3 When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce
- 4 When is a sale or purchase of goods said to take place outside a State
- 5 When is a sale or purchase of goods said to take place in the course of import or export
- 6 Liability to tax on inter-State sales
- 6A Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale
- 7 Registration of dealers
- 8 Rates of tax on sales in the course of inter-State trade or commerce
- 8A Determination of turnover
- 9 Levy and collection of tax and penalties
- 9A Collection of tax to be only by registered dealers
- 9B Rounding off of tax, etc
- 10 Penalties
- 10A Imposition of penalty in lieu of prosecution
- 11 Cognizance of offences
- 12 Indemnity
- 13 Power to make rules
- 14 [Omitted.]
- 15 [Omitted.]
- 16 Definitions
- 17 Company in liquidation
- 18 Liability of directors of private company in liquidation
- 18A Appeals to highest appellate authority of State
- 19 Central Sales Tax Appellate Authority
- 19A Vacancies, etc., not to invalidate proceedings
- 20 Appeals
- 21 Procedure on receipt of application
- 22 Poweres of the Authority
- 23 Procedure of Authority
- 24 Authority for Advance Ruilings to function as Authority under this Act
- 25 Transfer of pending proceedings
- 26 Applicability of order passed
