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[Cites 0, Cited by 7] [Section 21] [Entire Act]

Union of India - Subsection

Section 21(3) in The Central Sales Tax Act, 1956

(3)The Authority, after examining the appeal and the records called for, by order, either allow or reject the appeal:[Provided that no appeal shall be rejected unless an opportunity has been given to the appellant of being heard in person or through a duly authorised representative, and [also to each State Government] [Substituted by Act 32 of 2003, Section 164, for first proviso (w.e.f. 14.5.2003). ] concerned with the appeal of being heard]:Provided further that whether an appeal is rejected or accepted, reasons for such rejection or acceptance shall be given in the order.