28M. [ Procedure for Authority and Appellate Authority. [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
(1)The Authority shall follow such procedure as may be prescribed.(2)The Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers and authority under this Act.]
