Untitled Document
Central
Sales Tax (Amendment) Act, 2005
Dated
: February 7, 2006
An Act further to amend the Central Sales Tax Act, 1956.
BE it enacted by Parliament in the Fifty-sixth Year of the Republic of India
as follows:-
1 . Short title and commencement.- (1) This Act may be called the Central
Sales Tax (Amendment) Act, 2005.
(2) It shall come into force on such date as the Central Government may, by
notification in the Official Gazette, appoint.
2 . Amendment of section 19.- In the Central Sales Tax Act, 1956 (hereinafter
referred to as the principal Act), in section 19, after sub-section (2), the
following sub-section shall be inserted, namely:-
"(2A) Notwithstanding anything contained in sub-section (2), the Chairman
or a Member holding a post as such in the Authority for Advance Rulings appointed
under clause (a) or clause (c), as the case may be, of sub-sect ion (2) of section
245-O of the Income-tax Act, 1961 may, in addition to his being the Chairman
or a Member of that Authority, be appointed as the Chairman or a Member, as
the case may be, of the Authority under this Act."
3 . Insertion of new section 19A.- After section 19 of the principal Act, the
following section shall be inserted, namely:-
"19A. Vacancies etc., not to invalidate proceedings - No proceeding before
the Authority shall be questioned or shall be invalid on the ground merely of
the existence of any vacancy or defect in the constitution of the Authority."
4 . Substitution of new section for section 20.- For section 20 of the principal
Act, the following section shall be substituted, namely:-
'20. Appeals.- (1) The provisions of this Chapter shall apply to appeals filed
by any aggrieved person against any order of the highest appellate authority
of a State, made under section 6A read with section 9.
Explanation.- For the purposes of this section and sections 21, 22 and 25 "highest
appellate authority of a State" means any authority or tribunal or court
(except the High Court) established or constituted under the general sales tax
law of a State, by whatever name called.
(2) Notwithstanding anything contained in the general sales tax law of a State,
the Authority shall adjudicate an appeal filed under sub-section (1).
(3) An appeal under sub-section (1) may be filed within ninety days from the
date on which the order referred to in that sub-section is served on any aggrieved
person:
Provided that the Authority may entertain any appeal after the expiry of the
said period of ninety days, but not later than one hundred and fifty days from
the date of such service, if it is satisfied that the appellant was prevented
by sufficient cause from filing the appeal in time:
Provided further that the Authority may entertain any appeal from an aggrieved
person within sixty days from the commencement of the Central Sales Tax (Amendment)
Act, 2005, where such aggrieved person had the right to file an appeal against
the order of the highest appellate authority of the State under sub-section
(1) as it stood immediately before the commencement of the said Act, but has
not availed of the right to file the appeal during the period commencing on
and from the 3rd day of December, 2001 and ending with the 16th day of March,
2005.
(4) The application shall be made in quadruplicate and be accompanied by a fee
of five thousand rupees.'
5 . Amendment of section 21.- In section 21 of the principal Act,-
(i) in sub-section (2), for the words "assessing authority", the words
"highest appellate authority" shall be substituted;
(ii) in sub-section (5), for the words "appellant and to the assessing
authority", the words "appellant, assessing authority, respondent
and highest appellate authority of the State Government concerned" shall
be substituted.
6 . Amendment of section 22.- In section 22 of the principal Act, for sub-section
(1A), the following sub section shall be substituted, namely:-
"(1A) The Authority may grant stay of the operation of the order of the
highest appellate authority against which the appeal is filed before it or order
the pre-deposit of the tax before entertaining the appeal and while granting
such stay or making such order for the pre-deposit of the tax, the Authority
shall have regard, if the assessee has made pre-deposit of the tax under the
general sales tax law of the State concerned, to such pre-deposit or pass such
appropriate order as it may deem fit."
7 . Substitution of new section for section 25.- For section 25 of the principal
Act, the following section shall be substituted, namely:-
"25. Transfer of pending proceedings.- (1) On and from the commencement
of the Central Sales Tax (Amendment) Act, 2005, all appeals (except appeals
against orders of the highest appellate authority of the State) pending before
the Authority notified under sub-section (1) of section 24 shall stand transferred
together with the records thereof to the highest appellate authority of the
concerned State.
(2) Such highest appellate authority of the State to which such appeal has been
transferred under sub-section (I) on receipt of such records shall proceed to
deal with such appeal so far as may be in the same manner as in the case of
an appeal filed before such highest appellate authority of the State according
to the general sales tax law of the appropriate State, from the stage which
was reached before such transfer or from any earlier stage or de novo as such
highest appellate authority of the State may deem fit:
Provided that where the highest appellate authority finds that the appellant
has not availed of the opportunity of filing first appeal before the appellate
authority, such case shall be forwarded to such authority."
8 . Amendment of section 26.- In section 26 of the principal Act, the words "or Union territory" shall be omitted.
Sd/-
T.K. Viswanathan
Secy. to the Govt. of India
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