Topic Serial # |
Content |
Case Law |
|
POWERS, ADJUDICATION AND APPEALS
|
|
29 |
Appointment of Inland Revenue officers and delegation of powers
|
|
30 |
Use of powers of subordinate officer
|
|
31 |
Omitted
|
|
32 |
Option to pay fine in lieu of confiscation of conveyance
|
|
33 |
Appeals to Commissioner (Appeals)
|
|
34 |
Appeals to the Appellate Tribunal and Reference to High Court
|
|
35 |
Powers of Board or Commissioner to pass certain orders
|
|
36 |
Power to rectify mistakes in orders
|
|
37 |
Deposit, pending appeal, of duty demanded or penalty levied
|
|
38 |
Alternative dispute resolution
|
|
39 |
Exclusion of time taken for copy
|
|
|
CHAPTER VI
|
|
|
SUPPLEMENTAL PROVISIONS
|
|
40 |
Power of Board to make rules
|
|
41 |
Bar of suit and limitation of suit and other legal proceedings
|
|
42 |
Observance of Board's orders, directions and instructions
|
|
42 |
“42-A Reference to the authorities
|
|
43 |
Removal of difficulties and condonation of time limit etc
|
|
43 |
“43-A Issuance of duplicate of Inland Revenue documents
|
|
44 |
Refund of duty
|
|
44 |
“44-A Delayed refund
|
|
45 |
Access to records and posting of Inland Revenue staff, etc
|
|
46 |
Departmental Audit
|
|
47 |
Service of notices and other documents
|
|
48 |
Repeal
|
|
|
FIRST SCHEDULE
|
|
|
[See Section 3]
|
|
|
TABLE 1
|
|
|
(EXCISABLE GOODS)
|
|
1 |
(EXCISABLE GOODS)
|
|
|
SECOND SCHEDULE
|
|
|
(GOODS ON WHICH DUTY IS COLLECTIBLE UNDER SALES TAX MODE WITH ENTITLEMENT FOR ADJUSTMENT WITH SALES
|
|
2 |
(GOODS ON WHICH
|
|
|
THIRD SCHEDULE
|
|