Vat Actupdated - RS Goyal & Associates
Vat Actupdated - RS Goyal & Associates
Vat Actupdated - RS Goyal & Associates
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54<br />
clause (i);<br />
(b) the Appellate Board shall dispose of every appeal within two calendar years from the<br />
date of filing of appeal- wef 10.8.10 [the Appellate Board shall make an endeavor to<br />
pronounce its order in writing within one calendar year from the date of filing of<br />
appeal- upto 9.8.10] and in disposing of such appeal, the Appellate Board may,-<br />
(i) confirm, reduce, enhance or annul the assessment or reassessment of tax or<br />
interest or imposition of penalty or both; or<br />
(ii) set aside the assessment or reassessment or the imposition of penalty or both<br />
and direct the officer whose order of assessment or imposition of penalty has<br />
been appealed against to make a fresh assessment or re-impose penalty, after<br />
making such enquiry as it may direct ; or<br />
(iii) pass such order as it may deem fit.<br />
6 (8 A) The appeals pending before the Appellate Authority on the date of commencement<br />
of the Madhya Pradesh <strong>Vat</strong> (Amendment) Act, 2007 shall be disposed of by the Appellate<br />
Authority within the period specified in the provisions in force before the date of such<br />
commencement or the period of one calendar year following such commencement,<br />
whichever is earlier. 6<br />
(8 B) The appeals pending before the Appellate Board on the date of commencement of<br />
the Madhya Pradesh <strong>Vat</strong> (Second Amendment) Act, 2010 shall be disposed of by the<br />
Appellate Board within the period specified in sub-section (8) or the period of one calendar<br />
year following such commencement, whichever is later. - w e f 10.8.10<br />
(9) Notwithstanding anything contained in clause (a) of sub-section (8), where an appeal<br />
can not be disposed of within [ one calender year -1.4.2006 to 31.3.2007 ] 6 twelve<br />
months 6 by the Appellate Authority, the State Government may, by notification, for<br />
reasons to be recorded in writing, extend the period for the disposal of such appeals by<br />
such further period as may be specified in such notification.<br />
(10) In the case of an order passed by the Appellate Authority , such order, subject to the<br />
provisions of sub-section (2) and (3) of this section or sub-section (1) of section 47, as the<br />
case may be, shall be final and in the case of an order passed by the Appellate Board,<br />
such order, subject to the provisions of section 53, shall be final. 2<br />
47 : Power of revision by Commissioner<br />
(1) The Commissioner on his own motion may call for the record of the proceeding in which<br />
any order was passed by any officer specified in clauses 2 (c) 2 to (f) of sub-section (1) of<br />
section 3 and on receipt of the record may make such enquiry or cause such enquiry to be<br />
made, as he considers necessary and subject to the provisions of this Act , after giving the<br />
dealer an opportunity of being heard, may, pass such order thereon, not being an order<br />
prejudicial to the dealer or person, as he thinks fit within six months from the date of<br />
initiation of proceedings :<br />
Provided that the Commissioner shall not revise any order under this sub-section,-<br />
(i) where an appeal against the order is pending before the Appellate 2 Authority 2 or the<br />
Appellate Board or where, if such appeal lies, the time within which it may be filed has not<br />
expired; or<br />
(ii) Where such order relates to determining the liability of a dealer to pay tax or against a<br />
notice issued under this Act for assessment or reassessment except after an assessment or<br />
reassessment order is passed.<br />
(iii) 2 omitted 2<br />
Explanation - An order by the Commissioner, declining interference shall not be deemed to<br />
be an order prejudicial to the dealer or person.