Section 80 in The Gujarat Value Added Tax Act, 2003
80. Determination of disputed questions.
(1)if any question arises, otherwise than in proceedings before a court, or proceedings under section 33,34, or 35 whether for the purposes of this Act.(a)Any person, society, club or association or any firm or any branch or department or any firm is a dealer, or(b)any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term, or(c)any transaction is a sale or purchase, or(d)any particular dealer is required to be registered, or(e)any tax is payable in respect of any particular sale or purchase or if tax is payable the rate thereof, or(f)any tax credit is admissible under section 11 or section 12.[the Commissioner, Special Commissioner, Additional Commissioner or Joint Commissioner] [These words were substituted for the words 'the Commissioner' by Gujarat 6 of 2006 Section 39(1)] shall make an order determining such question.(2)[The Commissioner, Special Commissioner, Additional Commissioner or Joint Commissioner] [These words were substituted for the words 'the Commissioner' by Gujarat 6 of 2006 Section 39(1)] may direct that the determination shall not affect the liability of any person under this Act, with respect to any sale or purchase effected prior to the determination.(2A)[ The Commissioner on his own motion may call for and examine the record of any order passed by the Special Commissioner, Additional Commissioner or Joint Commissioner under sub-section (1) and pass such order thereon as he thinks just and proper within two years from the date of service of notice for revision [***] [Sub-section 2A was inserted by Gujarat 6 of 2006 Section 39(2)] of such order;Provided that the order passed by the Commissioner under this sub-section shall not affect the liability of any person under this Act, with respect to any sale or purchase effected prior to such order](3)If any such question arises from any order already passed under this Act or under the earlier law, no such question shall be entertained for determination under this section; but such question may be raised in appeal against, or by way of revision of such order.
