CHAPTER VI
CENTRAL SALES TAX
Insertion of new ChapterVA.
78. After Chapter V of the Central Sales Tax Act, the following Chapter shall be inserted, namely:—
'CHAPTER VA'
APPEALS TO THE HIGHEST APPELLATE AUTHORITY OF THE STATE
18A. (1) Notwithstanding anything contained in a State Act, any person aggrieved by an order made by the assessing authority under sub-section (2) of section 6A, or an order made under the provisions of sub-section (3) of that section, may, notwithstanding anything contained in the general sales tax law of the appropriate State, prefer an appeal to the highest appellate authority of the State against such order:
Provided that any incidental issues including the rate of tax, computation of assessable turnover and penalty may be raised in such appeal.
(2) An appeal under sub-section (1) shall be filed within sixty days from the date on which the order referred to in that sub-section is communicated to the aggrieved person:
Provided that any appeal forwarded by the highest appellate authority of a State to the first appellate authority under the proviso to sub-section (2) of section 25 and pending before such authority immediately before the appointed day shall be transferred, on such appointed day, to the highest appellate authority of the State and the same shall be treated as an appeal filed under subsection (1) and dealt with accordingly.
Explanation.—For the purposes of this sub-section, "appointed day" means such date as the Central Government may, by notification in the Official Gazette, appoint.
(3) The highest appellate authority of a State may, after giving both the parties an opportunity of being heard, pass appropriate order.
(4) The highest appellate authority of the State may, as far as practicable, hear and decide such appeal within a period of six months from the date of filing of the appeal.
(5) Notwithstanding anything contained in a State Act, the highest appellate authority of a State may, on the application of the appellant and after considering relevant facts, including the deposit of any amount towards local or central sales tax in other States on the same goods, pass an order of stay subject to such terms and conditions as it thinks fit, and such order may, inter alia, indicate the portion of tax as assessed, to be deposited prior to admission of the appeal.
Explanation.—For the purposes of this section and sections 20, 21, 22 and 25, "highest appellate authority of a State", with its grammatical variations, means any authority or tribunal or court, except the High Court, established or constituted under the general sales tax law of a State, by whatever name called.'.
Notes on Clauses:
Clause 78 of the Bill seeks to insert a new Chapter VA in the Central Sales Tax Act, relating to appeals to the highest appellate authority of the State.
The proposed Chapter seeks to insert a new section 18A so as to make a provision for appeals to the highest appellate authority of every State against the orders made under sub-section (2) and sub-section (3) of section 6A including incidental issues relating to rate of tax, computation of assessable turnover and penalty and also procedure before such highest appellate authority.
