Section 20 - Appeals - Central Sales Tax Act, 1956

1 [Appeals.- 20 2 [(1) An appeal shall lie to the Authority against any order passed by the highest appellate authority of a State under this Act determining issues relating to stock transfers or consignments of goods, in so far as they involve a dispute of inter-State nature. ] (2) Notwithstanding anything contained in the general sales tax law of a State, the Authority shall adjudicate an appeal filed under sub-section (1). (3) An appeal under sub-section (1) may be filed within ninety days from the date on which the order referred to in that sub-section is served on any aggrieved person: Provided that the Authority may entertain any appeal after the expiry of the said period of ninety days, but not later than one hundred and fifty days from the date of such service, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time: Provided further that the Authority may entertain any appeal from an aggrieved person within sixty days from the commencement of the Central Sales Tax (Amendment) Act, 2005, where such aggrieved person had the right to file an appeal against the order of the highest appellate authority of the State under sub-section (1) as it stood immediately before the commencement of the said Act, but has not availed of the right to file the appeal during the period commencing on and from the 3rd day of December, 2001 and ending with the 16th day of March, 2005. (4) The application shall be made in quadruplicate and be accompanied by a fee of five thousand rupees. ] ------------------------------- Notes:- 1. Substituted vide Central sales Tax (Amendment) Act, 2005 [Indian Parliament Act No. 3 of 2006]. Gate on 17.1.2006; earlier read as: 20 Appeals (1) The provisions of this Chapter shall apply to appeals filed by the aggrieved dealer against any order of the assessing authority made under *[section 6A read with **{section 9] of this Act, which relates to any dispute concerning the sale of goods effected in the course of inter-state trade or commerce}. (2) Notwithstanding anything contained in the general sales tax laws, the Authority shall adjudicate an appeal filed by a dealer #[under sub-section (1) within forty-five days from the date on which order referred to in that sub-section is served on him: PROVIDED that the authority may entertain any appeal after the expiry of the said period of forty-five days, but not later than sixty days from the date of such service, if it is satisfied of that the appellant was prevented by sufficient cause from filling the appeal in time.] (3) ##[Omitted] (4) The application shall be made in quadruplicate and be accompanied by a fee of five thousand rupees. * Substituted vide Finance (No. 2) Act, 2004 for section 6A or section 9 . ** Substituted vide Finance Act, 2003 for section 9 of this Act . # Substituted vide Finance Act, 2003 aggrieved against any order of the assessing authority rejecting his claim under section 6A or section 9 of this Act . ## Omitted vide Finance Act, 2003; earlier inserted by Central Sales Tax (Amendment) Act, 2001 and read as An appeal against the order of the assessing authority rejecting the claim of the dealer under section 6A or section 9 of this Act may be filed by the aggrieved dealer within forty-five days from the date on which the order is served on him: PROVIDED that the Authority may entertain any appeal after the expiry of the said period of forty-five days, but not later than sixty days, from the date aforesaid if it is satisfied that the appellant was prevented by sufficient cause from filling appeal in time . 2. Substituted vide the Finance Act, 2010, w.e.f. 8.5.2010. Earlier read as, The provisions of this chapter shall apply to appeals filed by any aggrieved person against any order of the highest appellate authority of a State, made under section 6A read with section 9. Explanation.- For the purpose of this section and section 21, 22, and 25 highest appellate authority of a State means any authority or Tribunal or Court (except the High Court) established or constituted under the General Sales Law of a State, by whatever name called.