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Section 25: Transfer of pending proceedings.

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

[ [25. Transfer of pending proceedings.--(1) On and from the commencement of the Central Sales Tax (Amendment) Act, 2005 (3 of 2006), all appeals (except appeals against orders of the highest appellate authority of the State) pending before the Authority notified 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:

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Where this provision sits

ActThe Central Sales Tax Act, 1956
Section25
Marginal noteTransfer of pending 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.

  • inserted, Act 41 of 2001. . Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005).
  • substituted, Act 3 of 2006. . Subs. by Act 3 of 2006, s. 7, for section 25 (w.e.f. 1-3-2006).
  • omitted, Act 14 of 2010. . Proviso to Sub-section (2) omitted by Act 14 of 2010, s. 82 (w.e.f. 8-5-2010).

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