Section 21: Procedure on receipt of application.

The Central Sales Tax Act, 1956Central Act · Act 74 of 1956

(1) On receipt of an appeal, the Authority shall cause a copy thereof to be forwarded to the [assessing appellate 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 [highest authority] or such State Government concerned, as the case may be].

(2) The Authority shall adjudicate and decide upon the appeal filed against an order of the [highest authority].

(3) The Authority, after examining the appeal and the records called for, by order, either allow or reject the appeal:

[Provided that no appeal shall be rejected unless an opportunity has been given to the appellant of being heard in person or through a duly authorised representative, and [also to each State Government] concerned with the appeal of being heard.]

Provided further that whether an appeal is rejected or accepted, reasons for such rejection or acceptance shall be given in the order.

(4) The Authority shall make an endeavour to pronounce its order in writing within six months of the receipt of the appeal.

(5) A copy of every order made under sub-section (3) shall be sent to the [appellant, assessing authority, respondent and highest appellate authority of the State Government concerned.]

Where this provision sits

Act	The Central Sales Tax Act, 1956
Section	21
Marginal note	Procedure on receipt of application.
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	1

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, Act 32 of 2003. . Subs. by Act 32 of 2003, s. 164, for certain words (w.e.f. 14-5-2003).
substituted, Act 3 of 2006. . Subs. by Act 3 of 2006, s. 5, for "assessing authority" (w.e.f. 1-3-2006).
substituted, Act 32 of 2003. . The proviso subs. by Act 32 of 2003, s.164 (w.e.f. 14-5-2003).
substituted, Act 23 of 2004. . Subs. by Act 23 of 2004, s. 119, for "also to the State Government" (w.e.f. 10-9-2004).
substituted, Act 3 of 2006. . Subs. by Act 3 of 2006, s. 5, for "appellant and to the assessing authority" (w.e.f. 1-3-2006)

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