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Section 9

The Lakshadweep Value Added Tax Regulation, 2022Regulations · 2022

(1) Every public authority shall designate such officers as Designated Authorities in all its administrative units and offices as it may deem necessary who shall hear complaints referred to it under sub-section (3) of section 8.

(2) Every complaint received by the Designated Authority under sub-section (3) of section 8 shall be deemed to be an appeal before such authority.

(3) Any person aggrieved by a decision of the concerned Grievance Redressal Officer or who has not been informed in writing the manner in which his grievance has been redressed in respect of a complaint filed by him may, within thirty days from the expiry of such decision or from the receipt of such decision, prefer an appeal to the Designated Authority:

Provided that the Designated Authority may admit the appeal after the expiry of thirty days if it is satisfied that the complainant was prevented by sufficient cause from filing the appeal in time.

(4) The receipt of an appeal under sub-section (3) shall be acknowledged by the Designated Authority in writing or through electronic means or through text message or through any other means as may be prescribed, within three working days.

(5) Every appeal filed under sub-section (3) or deemed appeal under sub-section (2) shall be disposed of by the Designated Authority within such time as may be prescribed.

(6) The Designated Authority shall arrange to deliver copies of the decision to the parties concerned within such time as may be prescribed.

Where this provision sits

ActThe Lakshadweep Value Added Tax Regulation, 2022
Section9
StatusIn force as published by the source

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