(1) Notwithstanding
any other provision of this Act, or
the rules made thereunder, any registered
person aggrieved in connection with
any matter of sales tax in respect
of the following, namely:-
(a) the liability
of tax against the registered person,
or admissibility of refunds, as the
case may be;
(b) the extent of
waiver of additional tax and penalty;
(c) the quantum
of input tax admissible in terms of
sub-section (3) of section 7;
(d) relaxation of
any procedural or technical irregularities
and condonation of any prescribed
time
limitation; and
(e) any other specific
relief required to resolve the dispute,
may apply to the
Central Board of Revenue for the appointment
of a committee for the resolution
of any
hardship or dispute mentioned in detail
in the application.
(2) The Central Board of Revenue may,
after examination of the application
of a registered person, appoint a
committee consisting of an officer
of sales tax and one or two persons
from among the notified panel of chartered
or cost accountants, advocates, representatives
of trade bodies or associations, or
any other reputable taxpayers for
the resolution of the dispute.
(3) The committee constituted under
sub-section (2) shall examine the
issue and may, if it deems necessary,
conduct inquiry, seek expert opinion,
direct any officer of sales tax or
any other person to conduct an audit
and make recommendations in respect
of the resolution of the dispute as
it may deem fit.
(4) The Board may, on the recommendation
of the committee, pass such order,
as it may deem appropriate.
(5) The registered person may make
the payment of sales tax and other
duty and taxes as determined by the
Board in its order under sub-section
(4) and all decisions, orders and
judgments made or passed shall stand
modified to that extent and all proceedings
under this Act or the rules made thereunder
by any authority or forum shall abate:
Provided that, in case the matter
is already subjudice before any forum
or tribunal or the court, an
agreement made between the registered
person and the Board in the light
of recommendations of the
committee shall be submitted before
that forum, tribunal or the court
for consideration and orders as
deemed appropriate.
(6) In case the registered person
is not satisfied with the orders of
the Board, he may file an appeal with
the appropriate forum, tribunal or
court under the relevant provisions
of this Act within a period of sixty
days of the order passed by the Board
under this section has been communicated
to the registered person.
(7) The Board may, by notification
in the official Gazette, make rules
for carrying out the purposes of this
section.
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