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

State of Tripura - Subsection

Section 21(4) in Tripura Sales Tax Act, 1976

(4)The Commissioner shall not revise any order under this section in the following case---
(a)Where an appeal against the order lies under section 20 or 22 but has been made and the time within which such appeal may be made has not expired, or in the case of an appeal to the Tribunal the dealer has not waived his right of appeal ; or
(b)Where the order is pending on appeal under section 20; or
(c)Where the order has been made the subject of an appeal to the Tribunal.
Explanation . - An order by the Commissioner declining to interfere shall, for the purpose of this section, be deemed not to be an order prejudicial to the dealer.