Act Number: 49

Act Name: The National Tax Tribunal Act, 2005

Year: 2005

Enactment Date: 2005-12-20

Long Title: An Act to provide for the adjudication by the National Tax Tribunal of disputes with respect to levy, assessment, collection and enforcement of direct taxes and also to provide for the adjudication by that Tribunal of disputes with respect to the determination of the rates of duties of customs and central excise on goods and the valuation of goods for the purposes of assessment of such duties as well as in matters relating to levy of tax on service, in pursuance of article 323B of the Constitution and for matters connected therewith or incidental thereto.

Ministry: Ministry of Law and Justice

Department: Department of Legal Affairs

Section 20: Interim order.
    Notwithstanding anything contained in any other provisions of this Act or any other law for the time being in force, no interim order (whether by way of injunction or stay or otherwise) shall be made in relation to any appeal under this Act, unless—
         (a) copies of such appeal and all documents in support of the plea for such interim order are furnished to the party against whom the appeal is preferred; and
         (b) opportunity is given to such party to be heard in the matter.
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