19. Central Sales Tax Appellate Authority
(1) The Central Government shall constitute, by
notification in the official Gazette, an Authority to
settle inter-State disputes falling under section 6A
2
read with section 9’ of this Act, to be known as ‘the
Central Sales Tax Appellate Authority (hereinafter
referred to as the Authority)”
4. substituted for section 6A or section 9 vide the the finance No. 2 Act
2004 No. 23/2004 dt.10.9.2004
(2) The Authority shall consist of the following Members
appointed by the Central Government, namely,-
(a) a Chairman, who is a retired Judges of the
Supreme Court, or a retired chief Justice of a High
Court;
(b) an officer of the Indian Legal Service who is, or is
qualified to be, an Additional Secretary to the
Government of India; and
(c) an officer of a state Government not below the rank
of Secretary or an officer of the Central Government
not below the rank of Additional Secretary who is an
expert in sales tax matters.
(3) The salaries and allowances payable to, and the terms
and conditions of service of, the Chairman and
Members shall be such as may be prescribed.
(4) The Central government shall provide the Authority
with such officers and staff as may be necessary for
the efficient exercise of the powers of the Authority
under this Act.
20 . Appeals
(1) The provisions of this Chapter shall apply to appeals
filed by the aggrieved dealer against any order of
the assessing authority made under section 6A read
with section 9 of this Act, which relates to any
dispute concerning the sale of goods effected in the
course of inter-state trade or commerce.]
(2) Notwithstanding anything contained in the general
sales tax laws, the Authority shall adjudicate an
appeal filed by a dealer aggrieved 4
[under subsection[1] within forty-five days from the date on
which order referred, to in that sub-section is
served on him:
4 Substituted for certain words vide Act No.32/2003 dt.14.5.2003
Provided that the authority may entertain any appeal after the expiry of
the said period of forty-five days, but not later than sixty days from the
date of such service, if it is satisfied that the appellant was prevented by
sufficient cause from filing the appeal in time.]
5
[[3]***]
5. Omitted ibid
[4] The application shall be made in quadruplicate and be
accompanied by a fee of five thousand rupees.
21. Procedure on receipt of application.
(1) On receipt of an appeal, the Authority shall cause a
copy thereof to be forwarded to the 1
[assessing
authority concerned as well as to each State
Government concerned with the appeal and call
upon them to furnish the relevant records:
Provided that such records shall, as soon as
possible, be returned to the assessing authority
or such State Government concerned, as the
case may be]
1. Substituted for “certain words” vide Act No.32/2003,
dt. 14.05.2003
(2) The Authority shall adjudicate and decide upon the
appeal filed against an order of the assessing
authority.
(3) The Authority, after examining the appeal and the
records called for, by order, either allow or reject
the appeal;
2
[ 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, and3 also to each State Government
concerned with the appeal of being heard; ]
2. proviso substituted vide act No.32/2003, dt.14.5.03
3. Substituted for “also to the State Government” vide
the finance (No.2) Act 2004 No.23/2004, dt.10.09.04.
Provided Further that whether an appeal is rejected or
accepted , reasons for such rejections 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 appellant and to the assessing
authority.
22. Powers of the Authority :
(1) The Authority shall have the same powers as are
vested in a court under the Code of Civil Procedure, 1908,
while trying a suit in respect of the following matters namely
:
(a) enforcing the attendance of any person,
examining him on oath or affirmation.
(b) compelling the production of accounts and
documents;
(c) issuing commission for the examination or
witnesses;
(d) the receipt of evidence on affidavits;
(e) any other matter which may be prescribed.
“4[1A] The authority may grant stay of the operation of
the order of the assessing authority against which
the appeal is filed before it or order the pre deposit
of the tax before entertaining the appeal and while
granting such stay or making such order for the predeposit of the tax, the authority shall have regard, if
the assessee has already made pre-deposit of the
tax under the general sales tax law of the state
concerned, to such pre-deposit”
4.Substituted for “also to the State Government “ vide the finance [No.2]
Act 2004 No. 23/2004 dt. 10.9.2004.
[2] Every proceeding before the Authority shall be deemed
to be a judicial proceeding within the meaning of
section 193 and 228 of the Indian Penal code and
the Authority shall be deemed to be a civil court for
the purposes of sec.195 and chapter XXVI of the
Code of Criminal Procedure 1973.
23. Procedure of Authority
The Authority shall, subject to the provisions of this
chapter, have power to regulate its own procedure 1
[in
all matters, including stay of recovery of any demand]
arising out of the exercise of powers under this Act.
1. Substituted for “at all matters” vide act 32 / 2003 dt 14.5.2003
24. Authority for Advance Rulings to function as
Authority under this Act.
(1) Notwithstanding anything contained in any other law
for the time being in force and in section 19 of this Act,
the Authority for Advance Rulings constituted under
section 245-O of the Income –tax Act, 1961 shall be
notified by the Central Government in the Official
Gazette, with such modifications as may be necessary,
to make its composition in conformity with section 19
of this Act, as the Authority under this Act till such
time an Authority is constituted under that section.
(2) On and from the date of the constitution of the
Authority in accordance with the provisions of
section 19 of this Act, the proceedings pending with
the Authority for Advance rulings shall stand
transferred to the Authority constituted under that
section from the stage at which such proceedings
stood before the date of constitution of the said
Authority.
25. Transfer of pending proceedings.
On and from the date when the Authority is constituted
under section 19, 2
any proceeding arising out of the
provisions contained in this chapter2.Substituted for “every appeal” vide the finance (No.2) Act 2004 (No. 23 of
2004) published in the Gazette of India Extraordinary No. 29 part II section I
dated 10.9.2004.
(i) which is pending immediately before the
constitution of such Authority before the
appellate authority constituted under the
general sales tax law of a State or of the
Union territory, as the case may be; or
(ii) which would have been required to be
taken before such appellate Authority, shall
stand transferred to such Authority on the
date on which it is established.
26. Applicability of order passed.
An order passed by the Authority under this Chapter shall
be binding on 3
each State Government concerned, the
assessing authorities and other authorities created by or
under any law relating to General Sales Tax, in force for
the time being in any State or Union territory.]
3. Substituted for “the assessing authority” vide the finance (No.2) Act 2004
[No. 23 of 2004] published in the Gazette of India Extraordinary No. 29 Part
II, Section I dated 10.9.2004.