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Sales Tax Act Central Excise Act Customs Act Self Assessment Scheme Other Laws
Sales Tax Act, 1990
Appeals to Appellate Tribunal
 
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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Common taxpayer ID number
Computerized system
e-intermediary
Input tax
Sales tax account
Supply
Value of supply
Wholesaler
Tax Credit Not Allowed
Joint and several liability
Excess amount to be refunded
Short paid amounts receivable
Exemption
Records
Return
Audit by Cost Accountants
Offences and Penalties
Obligation to produce documents
Search without Warrant
Power of Adjudication
Appeals
Appeals to Appellate Tribunal
Reference to High Court
Alternate Dispute Resolution

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