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Central Excise Act
Committee for resolution
 
SECTION : 134 A
 
Comments :
As the term suggests this is very innovative concept for dispute resolution. According to the proposed amendment it is proposed that a dispute resolution committee consisting of a tax officer, tax practitioner chartered accountant, or a reputable taxpayer be made where there is any dispute relating to any tax issue of any taxpayer.

The committee will have powers to examine the issue, may engage an auditor to conduct an audit and make recommendation in his report. The board will pass an order based on the committee’s recommendation. After the decision of the board and payment of tax by the taxpayer if any the issue will stand resolved to that extent. In case the matter is already sub-judice then the board will send the committee’s recommendation to the appropriate appellate forum for necessary orders. The aggrieved person in case of his dissatisfaction has been given the recourse to file the appeal or reference within sixty days of the communication of order by the board. The board has been empowered to make rules in this regard.
 
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Definitions
Reduction in the Rate of Duty
Conditions for filing of Return
Time for filing of Revised Return
Power to Prohibit Payments
Duty at Higher of the Prices
Electronically Generated Sales
Time for Disposal of Cases
Powers of The Collector
Assessment of Tax
Administrative Changes
Powers to Postpone the Refunds
Procedural
Committee for Resolution
Committee Members

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