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State of Punjab - Section

Section 7C in The Central Sales Tax (Punjab) Rules, 1957

7C.

Submission of appeal against orders for furnish1ing securities for the proper realization of tax payable under the Act or for the proper use and custody of the forms referred to in sub-section (2-A) of Section 7 of the Act :-
(1)Any dealer aggrieved by an order of the Assessing Authority regarding demand or forfeiture of security may within 30 days of service of the order on him, after furnishing the security, prefer an appeal against such order to the Appellate Authority.
(2)The provisions of Rules 57, 58, 59 and 67 of the Punjab General Sales Tax Rules, 1949, shall apply mutatis mutandis to the filing, hearing and disposal of an appeal against an order of the Assessing Authority passed under sub-section (2-A), sub-section (3-A), sub-section (3-D), or sub-section (3-G) of Section 7 of the Central Sales Tax Act, 1956.