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Section 24: Authority for Advance Ruilings to function as Authority under this Act.

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

[24. Authority for Advance Ruilings to function as Authority under this Act.--(1) Notwithstanding anything contained in any other law for the time being in force and in section 19 of this Act, the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961) shall be notified by the Central Government in the Official Gazette, with such modifications as many be necessary, to make its composition in conformity with section 19 of this Act, as the Authority under this Act till such time an Authority is constituted under that section.

(2) On and from the date of the constitution of the Authority in accordance with the provisions of section 19 of this Act, the proceedings pending with the Authority for Advance Rulings shall stand transferred to the Authority constituted under that section from the stage at which such proceedings stood before the date of constitution of the said Authority.]

Where this provision sits

ActThe Central Sales Tax Act, 1956
Section24
Marginal noteAuthority for Advance Ruilings to function as Authority under this Act.
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.

  • inserted, Act 41 of 2001. . Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005).

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