Section 23(4)(a) in The Hotel-Receipts Tax Act, 1980

[Cites 0, Cited by 0] [Section 23(4)] [Section 23] [Entire Act]

Union of India - Subsection

Section 23(4)(a) in The Hotel-Receipts Tax Act, 1980

(a)Where an appeal against the order lies to the Commissioner (Appeals) but has not been made and the time within which such appeal may be made has not expired, or the assessee has not waived his right of appeal; or

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Union of India - Subsection

Section 23(4)(a) in The Hotel-Receipts Tax Act, 1980