Tax Book 2023

(Ben LeoJzBdje) #1

Offences and Penalties Chapter- 03


withdrawal under sub-section (5) and the appeal shall be treated to be pending before such
court of law or the Appellate Authority as if the appeal had never been withdrawn.

(11) The Board shall communicate the order of dissolution to the court of law or the Appellate
Authority and the Commissioner.

(12) The aggrieved person, on receipt of the order of dissolution, shall communicate it to the court
of law or the Appellate Authority, which shall decide the appeal within six months of the
communication of said order.

(13)
The aggrieved person may make the payment of duty and other taxes as decided by the
committee under sub-section (6) and all decisions, orders and judgments made or passed
shall stand modified to that extent.

(1 4 )
The Board may prescribe the amount to be paid as remuneration for the services of the
members of the Committee, other than the member appointed under clause (i) of sub-section
(3).

(1 5 )
The Board may, by notification in the official Gazette, make rules for carrying out the
purposes of this section.”


  1. Exclusion of time taken for copy (U/S 39)


In computing the period of limitation specified for an appeal or application the day on which the order
complained was served, and if the party preferring the appeal or making the application was not
furnished with a copy of the order when the notice of the order was served upon him, the time
requisite for obtaining a copy of such order shall be excluded.
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