i) Provide that for making an order under that sub section the assessing officer shall, in addition to satisfying himself about the truthfulness of particulars furnished by a dealer , shall also satisfy himself that no interstate sale have been effected and also to provide that the deeming provision as contained therein to the effect that the movement of goods have not occasioned as a result of sale SHALL BE SUBJECT TO THE provisions of sub-section (3) and
ii) Insert a new sub-section ( 3 ) so as to specify that nothing contained in sub- section (2) shall preclude re assessment by the assessing authority on the basis of new fact discovered or revision by a higher authority on the ground that the finding of the assessing authority are contrary to law and such re assessment or revision may be done in accordance with the provisions of general sales tax law of the state.
New chapter VA inserted relating to appeals to the highest appellate authority of the state:
The proposed section seeks to insert a new section 18A so as to make a provision foe appeals to the highest appellate authority of every state against the orders made under sub section ( 2) and newly inserted sub section ( 3 ) of section 6A including incidental issues relating to rate of tax , computation of assessable turnover and penalty and also procedure before such highest appellate authority.
Sub section ( 1) of section 20 substituted along with explanation given earlier :
To provide that 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 and to omit explanation there under.
Prior to amendment Sub section ( 1 ) of section 20 :
The provision of this chapter shall apply to Apples 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 tax laws of state , by whatever name called.
Sub section 1A of section 22 ( Power of the Authority )amended and substituted the PRE DEPOSIT words with DEPOSIT :
The authority may grant stay of the operation of the order of the highest appellate authority against which the appeal is filled before it or order the pre- deposit deposit of the tax before entertaining the appeal and while granting such stay or making such order for the pre deposit deposit of the tax, the Authority shall have regard, if the assessee has made pre- deposit deposit of the tax under the general sales tax law of the state concerned, to such pre- deposit deposit or pass such appropriate order as it may deem feet.
New subsection (1B) provided under section 22 for the authority to issue direction for refund of tax collected by state.
Section 25 amended to delete the proviso to sub section (2) related to transfer of pending cases :
Provided that where the highest appellate authority find that the appellant has not availed of the opportunity of filling first appeal before the appellate authority , such case shall be forwarded to such authority.
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