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Section 29

The Lakshadweep Value Added Tax Regulation, 2022Regulations · 2022

(1) The Administrator may, by notification in the Official Gazette, make rules, not inconsistent with this Regulation, for carrying out the purposes of this Regulation.

(2) In particular and without prejudice to the generality of the foregoing provisions, such rules may provide for all or any of the following matters, namely:—

(i) the manner of receipt, enquiry, redressal of complaints and the level of officer to be designated as Grievance Redressal Officer under sub-section (1) of section 6;

(ii) the manner of acknowledgement of complaints received, particulars of receiver of complaint and time frame for redressal of complaint under section 7;

(iii) the time within which grievances shall be redressed by the Grievance Redressal Officer under sub-section (1) and time within which report shall be made by him to the Designated Authority of complaints which are not redressed under subsection (3), of section 8;

(iv) the other means of acknowledgement under sub-section (4), the time within which an appeal may be disposed of under sub-section (5) and the time within which copies of the decision shall be delivered under sub-section (6), of section 9;

(v) the time within which the Designated Authority shall deliver copies of the decision to the parties concerned under sub-section (1) of section 11;

(vi) the number of members of the Union territory Appellate Authority under sub-section (2) of section 12;

(vii) the salary and allowances payable to and the other terms and conditions of service of a member of the Union territory Appellate Authority under sub-section (2) of section 14;

(viii) the other matters for which the Union territory Appellate Authority shall have power of civil court under clause (vi) of sub-section (1) of section 16;

SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 9

(ix) the time within which the Appellate Authority shall arrange to deliver copies of its decision to the parties concerned under section 17;

(x) the manner and the time within which the public authority shall publish a report and other particulars for discharge of functions of the public authority under sub-section (2) of section 22;

(xi) any other matter which is or may be provided by rules under this Regulation.

(3) Every rule made under this section shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

30. If any difficulty arises in giving effect to the provisions of this Regulation, the Administrator may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Regulation as may appear to be necessary for removing the difficulty:

Provided that no order shall be made under this section after expiry of two years from the commencement of this Regulation.

———— DROUPADI MURMU, President.

———— K. BISWAL, Additional Secretary to the Govt. of India.

Power to remove difficulties.

UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.

MGIPMRND—1036GI(S3)—19-09-2022.

JAGANATHA Digitally signed by JAGANATHA N N ANANTHA ANANTHA KUMAR Date: 2022.09.20 KUMAR 09:29:18 +05' 30'

Where this provision sits

ActThe Lakshadweep Value Added Tax Regulation, 2022
Section29
StatusIn force as published by the source

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