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Section 9   [ View Judgements ]

Amendment of section 46


In section 46 of the Principal Act,-



(i) in sub-section (5), for the words "thereupon the Appellate Authority shall stay the recovery of the balance of tax and/or penalty till the decision of appeal", the words "on an application by the dealer for stay of the recovery of the balance of tax and/or penalty, the Appellate Authority may stay the recovery of the balance till the decision of appeal" shall be substituted;



(ii) in sub-section (6), for the words "thereupon the Appellate Board shall stay the recovery of the balance amount till the decision of appeal", the words "on an application by the dealer for stay of the recovery of the balance amount, the Appellate Board may stay the recovery of the balance amount till the decision of appeal," shall be substituted;



(iii) for sub-section (7), the following sub-section shall be substituted, namely:-



"(7) Every first appeal shall be filed within thirty days and every second appeal shall be filed within sixty days from the date of communication of the order against which the appeal is to be filed.";



(iv) in sub-section (8), in clause (a), for the words "one calendar year", the words "twelve months" shall be substituted;



(v) after sub-section (8), the following sub-section shall be inserted, namely:-



"(8A) The appeals pending before the Appellate Authority on the date of commencement of the Madhya Pradesh VAT (Amendment) Act, 2007 shall be disposed of by the Appellate Authority within the period specified in the provisions in force before the date of such commencement or within the period of one calendar year following such commencement, whichever is earlier.";



(vi) in sub-section (9), for the words "one calendar year" the words "twelve months" shall be substituted.

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