TMI BlogCentral Sales Tax (Amendment) Act, 2005X X X X Extracts X X X X X X X X Extracts X X X X ..... tte, appoint. 2. Amendment of section 19 In the Central Sales Tax Act, 1956 (74 of 1956) (hereinafter referred to as the principal Act), in section 19 , after sub-section (2), the following subsection shall be inserted, namely:- (2A) Notwithstanding anything contained in sub-section (2), the Chairman or a Member holding a post as such in the authority for Advance Rulings appointed under clause (a) or clause (c), as the case may be, of sub-section (2) of section 245-O of the Income-tax Act, 1961 (43 of 1961) may, in addition to his being the Chairman or a Member of that authority, be appointed as the Chairman or a Member, as the case may be, of the authority under this Act. . 3. Insertion of new section 19A Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied that the appellant was prevented by sufficient cause from filing the appeal in time : PROVIDED FURTHER that the authority may entertain any appeal from an aggrieved person within sixty days from the commencement of the Central Sales Tax (Amendment) Act, 2005, where such aggrieved person had the right to file an appeal against the order of the highest appellate authority of the State under sub-section (1) as it stood immediately before the commencement of the said Act, but has not availed of the right to file the appeal during the period commencing on and from the 3rd day of December, 2001 and ending with the 16th day of March, 2005. (4) The application shall be made in quadruplicate and be accompanied by a fee of five thousand rup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otified under sub-section (1) of section 24 shall stand transferred together with the records thereof to the highest appellate authority of the concerned State. (2) Such highest appellate authority of the State to which such appeal has been transferred under sub-section (1) on receipt of such records shall proceed to deal with such appeal so far as may be in the same manner as in the case of an appeal filed before such highest appellate authority of the State according to the general sales tax law of the appropriate State, from the stage which was reached before such transfer or from any earlier stage or de novo as such highest appellate authority of the State may deem fit : PROVIDED that where the highest appellate authority finds th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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