Vat Actupdated - RS Goyal & Associates

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