Section 164 - Amendment of section 21 - Finance Act, 2003

164. Amendment of section 21. - In section 21 of the Central Sales Tax Act, (a) in sub-section (1), for the portion beginning with the words "assessing authority concerned" and ending with the words "returned to the assessing authority", the following shall be substituted, namely : - "assessing 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 assessing authority or such State Government concerned, as the case may be."; (b) in sub-section (3), for the first proviso, the following proviso shall be substituted, namely : - "Provided that no appeal shall be rejected unless an opportunity has been given to the appellant of being heard in person or though a duly authorised representative, and also to the State Government concerned with the appeal of being heard.".