9911796707
TMI BlogAMENDMENT OF CERTAIN ENACTMENTSX X X X Extracts X X X X X X X X Extracts X X X X ..... gures \"Save as provided in the National Tax Tribunal Act, 2005\" shall be substituted; (ii) sub-heading \"C-Reference to High Court\" and sections 256, 258 and 259 shall be omitted; (iii) for section 260, the following section shall be substituted, namely :— \"260. Effect to the decision of Supreme Court and of the National Tax Tribunal.—(1) The Supreme Court upon hearing any reference made to it by the Appellate Tribunal under section 257 shall decide the question of law raised therein, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and a copy of the judgment shall be sent under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (4), after the words \"Appellate Tribunal,\" the words \"National Tax Tribunal\" shall be inserted. 3. In section 27A,— (i) in sub-section (1), after the words and figures \"file on or after the 1st day of October, 1998\", the words \"but before the date of establishment of the National Tax Tribunal\" shall be inserted; (ii) in sub-section (2), after the words \"An appeal shall lie to the High Court\", the words \"before the date of establishment of the National Tax Tribunal\" shall be inserted. 4. In section 29, in sub-section (1), after the words \"any judgment of the High Court delivered\", the words \"before the date of establishment of the National Tax Tribunal\" shall be inserted. 5. In section 29A, after the words \"preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e inserted, namely:— ‘(30A) \"National Tax Tribunal\" means the National Tax Tribunal established under section 3 of the National Tax Tribunal Act, 2005;’ 2. In section 27, in sub-section (3), after the words \"Appellate Tribunal\", the words \",the National Tax Tribunal\" shall be inserted. 3. In section 27A, in the Explanation, after the words \"Appellate Tribunal\", the words \",National Tax Tribunal\" shall be inserted. 4. In section 28AA, in Explanations 1 and 2, after the words \"Appellate Tribunal\", the words \", National Tax Tribunal\" shall be inserted. 5. In section 28AB, in Explanations 1 and 2, after the words \"Appellate Tribunal\", the words \", National Tax Tribunal\" shall be inserted. 6. In section 28B, in sub-sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2005\" shall be substituted. 6. Sections 35G, 35H, 35-I and 35J shall be omitted. 7. In section 35K,— (i) in sub-section (1), the words \"High Court or the\" shall be omitted; (ii) in sub-section (2),— (a) the words \"the High Court or\" occurring at both the places shall be omitted; (b) the words \"as the case may be,\" shall be omitted. 8. In section 35L, in clause (b), after the words \"any order passed\", the words \"before the establishment of the National Tax Tribunal\" shall be inserted. 9. In section 35N, after the words \"an appeal has been preferred to the Supreme Court\", the words and figures \"under this Act before the commencement of the National Tax Tribunal Act, 2005\" shall be inserted. - - statute, statutor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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