Section 5   [ View Judgements ]

Powers and functions of the Secretary

(1) The Secretary shall be in overall charge of the office of the Authority and shall function under direct supervision of the Chairperson.

(2) The Secretary shall -

(a) have custody of the records and the official seal of the Authority;

(b) receive all applications and petitions filed before the Authority;

(c) scrutinize applications and petitions and point out omissions and defects in the application/petition and require the applicant/petitioner to make good the omissions or remove the defects within the time granted by the Secretary and in case of non-compliance place such application/petition before the Authority for appropriate orders

(d) forward a copy of the application alongwith its enclosures to the Commissioner to transmit records of the case, if any, and to offer his comments on the application;

(e) place all the applications before the Authority for appropriate orders under sub-section (2) of section 281 of the Customs Act or sub-section (2) of section 23D of the, Central Excise Act or sub-section (2) of section 96D of the Service Tax Provisions, as the case may be;

(f) issue notices or other processes, as may be ordered by the Authority;

(g) verify service of notices or other processes on the parties to the application/petition and obtain necessary orders of the Chairperson in case of defective service;

(h) requisition records from the custody of any person, on the orders of the Authority;

(i) return original records to the person from whose custody they were requisitioned;

(j) allow inspection of the records of the Authority;

(k) carry out any amendment of the records of the Authority to conform to its directions;

(l) grant to the parties to the application/petition certified copies of the orders/advance rulings and documents filed in the proceedings before the Authority;

(m) preserve records of every application /petition and other materials for a period of five years from the date of disposal of the application and to weed out/destroy the same thereafter unless otherwise directed by the Authority; and

(n) discharge any other function as may be assigned by the Authority by special or general order.

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