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State of Rajasthan - Section

Section 7 in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998

7. Review and Rectification by the appropriate Screening Committee.

(a)The appropriate Screening Committee may, either suo moto or on the receipt of an application from an industrial unit or any officer of the Industries Department or the Commercial Taxes Department or of any Financial Institution, before the expiry of the period prescribed for preferring appeal, review the order passed by it.
(b)The application filed under sub-clause (a) shall be disposed off by the appropriate Screening Committee within a period of ninety days from the date of receipt thereof, however, where the appropriate Screening Committee is not able to dispose of the application within the aforesaid period, the Chairman of the said Committee may, for sufficient cause, further extend the period or periods not exceeding ninety days in the aggregate.
(c)The appropriate Screening Committee may, after making or causing to be made such enquiry as it considers necessary and after affording an opportunity of being heard to the industrial unit, may pass such order thereon as the circumstances of the case may justify, including an order confirming, amending, suspending, revoking or re-opening the order given by it.
(d)The appropriate Screening Committee may rectify any mistake apparent from the record, whether suo moto or on application received in this behalf, in accordance with the provisions of section 37 of the Act.