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Section 6: Transfer of certain proceedings.

The Central Boards of Revenue Act, 1963Central Act · Act 54 of 1963

(1) Every proceeding pending at the commencement of this Act, before the Central Board of Revenue shall--

(a) if it is a proceeding relating to direct taxes, stand transferred to the Central Board of Direct Taxes; and

(b) in any other case stand transferred to the [the Central Board of Indirect Taxes and Customs].

(2) If any question arises as to whether any proceeding stands transferred to the Central Board of Direct Taxes or to [the Central Board of Indirect Taxes and Customs], it shall be referred to the Central Government whose decision thereon shall be final.

(3) In any legal proceeding pending at the commencement of this Act to which the Central Board of Revenue is a party,--

(a) if it is a proceeding relating to direct taxes, the Central Board of Direct Taxes shall be deemed to be substituted for the Central Board of Revenue in such proceeding; and

(b) if it is a proceeding relating to any other matter, [the Central Board of Indirect Taxes and Customs] shall be deemed to be substituted for the Central Board of Revenue in such proceeding.

Where this provision sits

ActThe Central Boards of Revenue Act, 1963
Section6
Marginal noteTransfer of certain proceedings.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted. . Subs. by s. 160, ibid., for "the Central Board of Excise and Customs" (w.e.f 29-3-2018).
  • substituted, Act 13 of 2018. . Subs. by Act 13 of 2018, s. 160, for "the Central Board of Excise and Customs" (w.e.f 29-3-2018).

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