Section 3A in The Chhattisgarh Value Added Tax Act, 2005
3A. [ Tribunal. [Inserted by C.G. Act No. 2 of 2006.]
(1)Subject to such rules as may be made in this behalf, the State Government may, by notification, with effect from a date specified therein, constitute Tribunal to exercise the powers and perform the functions conferred on the Tribunal by or under the Act.(2)fill the date specified in the notification under sub-section (1), the Board of Revenue, Chhattisgarh shall act as Tribunal for the purpose of this Act and on the date aforementioned all proceedings pending before the Board of Revenue, Chhattisgarh, acting as Tribunal shall stand transferred to the Tribunal constituted under sub-section (1).(3)Subject to the previous approval of the State Government, the Tribunal may, from time to time, make regulations not inconsistent with the provisions of this Act regulating the procedure and disposal of its business.]Chapter-III Incidence of Tax
