Section 25 - Transfer of pending proceedings - Central Sales Tax Act, 1956

Transfer of pending proceedings. 1 [25. (1) On and from the commencement of the Central Sales Tax (Amendment) Act, 2005, all appeals (except appeals against orders of the highest appellate authority of the State) pending before the Authority notified under sub-section (1) of section 24 shall stand transferred together with the records thereof to the highest appellate authority of the concerned State. (2) Such highest appellate authority of the State to which such appeal has been transferred under sub-section (1) on receipt of such records shall proceed to deal with such appeal so far as may be in the same manner as in the case of an appeal filed before such highest appellate authority of the State according to the general sales tax law of the appropriate State, from the stage which was reached before such transfer or from any earlier stage or de novo as such highest appellate authority of the State may deem fit: 2 [***]] 3 [ (3) All appeals filed under section 20 and pending before the erstwhile Authority for Advance Rulings as on the date on which the Finance Bill, 2023 receives the assent of the President shall stand transferred to the Authority referred to in section 19. ] -------------------------- Notes:- 1. Substituted vide Central Sales Tax (Amendment) Act, 2005 [Indian Parliament Act, No. 3 of 2006], Gazetted on 17.01.2006, before it was read as:- 25 Transfer of pending proceedings.- On and from the date when the Authority is constituted under section 19, *[any proceeding] arising out of the provisions contained in this Chapter- (i) which is pending immediately before the constitution of such Authority before the appellate authority constituted under the general sales tax law of a State of the Union Territory, as the case may be; or (ii) which would have been required to be taken before such appellate authority, shall stand transferred to such Authority on the dated on which it is established. * Substituted vide Finance (No. 2) Act, 2004, before it was read as:- every Appeal . 2. Omitted vide Finance Act, 2010, w.e.f. 8.5.2010, before it was read as:- PROVIDED that were the highest appellate authority finds that the appellate has not availed of the opportunity of filling first appeal before appellate authority, such case shall be forwarded to such authority . 3. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. ....................