Procedure on receipt of application

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..... ish the relevant records: Provided that such records shall, as soon as possible, be returned to the assessing authority or such State Government concerned, as the case may be ]. (2) The Authority shall adjudicate and decide upon the appeal filed against an order of the 2 [ highest appellate authority ]. (3) The Authority, after examining the appeal and the records .....

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..... d ] . -------------------------- Notes:- 1. Substituted vide Finance Act, 2003 for assessing authority concerned and to call upon it to furnish the relevant records: PROVIDED that such records shall, as soon as possible, be returned to the assessing authority. . 2. Substituted vide Central Sales Tax (Amendment) Act, 2005 [Indian Parliament Act, No. 3 of 2006], Gaze .....

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