Section 21
Procedure on receipt of application.
The Central Sales Tax Act, 1956
About this Act
An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject.
(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.]
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.]
Notes
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)
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)