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Section 18

The Lakshadweep Value Added Tax Regulation, 2022Regulations · 2022

(1) The Appellate Authority shall, upon adjudication of a complaint, have the power to issue directions requiring the public authority to take such steps as may be necessary to render the services in compliance of the notification issued under section 4.

(2) It shall be the duty of the Appellate Authority to receive and inquire into a complaint from any person—

(a) who has been unable to submit an appeal to the Designated Authority;

(b) who has been refused redress of grievance under this Regulation;

(c) whose complaint has not been disposed of within the specified time limit; and

(d) in respect of any other matter relating to registering and redressing of a complaint or appeal under this Regulation.

19. In any appeal proceedings, the burden of proof to establish the non-redressal of complaint, shall be on the Grievance Redressal Officer who denied the request.

20. Where it appears to the Appellate Authority that the grievance complained of is prima facie indicative of a corrupt act or practice in terms of the Prevention of Corruption Act, 1988 on the part of the responsible officer of the public authority complained against, then it shall record such evidence as may be found in support of such conclusion and shall refer the same to the appropriate authority.

5 of 1908.

5 of 1908.

49 of 1988.

SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 7

CHAPTER VI PENALTIES AND COMPENSATION

Where this provision sits

ActThe Lakshadweep Value Added Tax Regulation, 2022
Section18
StatusIn force as published by the source

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