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Section 16

The Lakshadweep Value Added Tax Regulation, 2022Regulations · 2022

(1) The Appellate Authority shall, for the purposes of its functions under this Regulation, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908, in respect of the following matters, namely:—

(i) summoning and enforcing the attendance of any person and examining him on oath;

(ii) discovery and production of any document or other material object producible as evidence;

(iii) receiving evidence on affidavits;

(iv) requisitioning of any public record;

(v) issuing commission for the examination of witnesses; and

(vi) such other matter which may be prescribed.

(2) The Appellate Authority shall not be bound by the procedure laid down in the Code of Civil Procedure, 1908, but shall be guided by the principles of natural justice and subject to the other provisions of this Regulation and of any rules made thereunder, the Appellate Authority shall have the power to regulate its own procedure.

17. The Appellate Authority shall arrange to deliver copies of its decision to the parties concerned within such time as may be prescribed.

Where this provision sits

ActThe Lakshadweep Value Added Tax Regulation, 2022
Section16
StatusIn force as published by the source

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