Clause 19 - Amendment of Central Sales Tax Act, 1956 - Authority For Advance Rulings On Central Taxes Bill, 2007

Amendment of Central Sales Tax Act, 1956. 19. In the Central Sales Tax Act, 1956,— (a) in section 19, for sub-section (2A), the following sub-section shall be substituted, namely:— ''( 2A ) Notwithstanding anything contained in sub-section ( 2), the Chairperson or a Member holding a post as such in the Authority for Advance Rulings on Central Taxes appointed under clause (a) or clause (d), as the case may be, of section 4 of the Authority for Advance Rulings on Central Taxes Act, 2007 may, in addition to his being the Chairperson or a Member of that Authority, be appointed as the Chairman or a Member, as the case may be, of the Authority under this Act.''; (b) in section 24,— (i) in sub-section (1), for the words, figures and letter ''the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961'', the words and figures ''the Authority for Advance Rulings on Central Taxes constituted under section 3 of the Authority for Advance Rulings on Central Taxes Act, 2007'' shall be substituted; (ii) in sub-section (2), for the words ''the Authority for Advance Rulings'', the words ''the Authority for Advance Rulings on Central Taxes'' shall be substituted.