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Section 23

The Lakshadweep Value Added Tax Regulation, 2022Regulations · 2022

(1) The Administrator shall provide to the Appellate Authority with such officers and employees as may be necessary for efficient performance of its functions under this Regulation.

(2) The officers and employees so appointed under sub-section (1) shall discharge their functions under the general superintendence of the Appellate Authority.

24. The officers and employees of the Appellate Authority shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.

25. No civil court shall have jurisdiction to settle, decide or deal with any question or to determine any matter which is by or under this Regulation required to be settled, decided or dealt with or to be determined by the Grievance Redressal Officer or the Designated Authority or the Appellate Authority.

Reporting requirements.

Officers and employees of Appellate Authority.

Officers and employees of Appellate Authority to be public servants.

Bar of Jurisdiction of court.

8 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— Enforcement of orders by Appellate Authority.

Protection of action taken in good faith.

Provisions to be in addition to existing laws.

Power to make rules.

26. Every order made by the Appellate Authority may be enforced by it in the same manner as if it were a decree or order made by a court in a suit pending therein and it shall be lawful for the Appellate Authority to send, in the event of its inability to execute it, such order to the court within the local limits of whose jurisdiction,—

(a) in the case of public authority not falling under clauses (b) and (c), the place at which the main office of such public authority is situated; or

(b) in the case of an order against a public authority being a company, the registered office of the company is situated; or

(c) in the case of an order against any other person, the place where the person concerned voluntarily resides or carries on business or personally works for gain is situated, and thereupon, the court to which the order is so sent, shall execute the order as if it were a decree or order sent to it for execution.

27. No suit, prosecution or other legal proceedings shall lie against any person for—

(a) anything which is in good faith done or intended to be done, in pursuance of this Regulation or any rule made thereunder; or

(b) delay in rendering of service or not being able to render service where such delay or inability is on account of reasonable cause beyond the control of the person responsible for delivery of the service.

28. The provisions of this Regulation shall be in addition to and not in derogation of any other law for the time being in force.

Where this provision sits

ActThe Lakshadweep Value Added Tax Regulation, 2022
Section23
StatusIn force as published by the source

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