Insertion of new ChapterVA

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..... 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 .....

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..... e 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. .....

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..... . - 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 inci .....

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