Section 53(10)(a) in Uttaranchal Value Added Tax Act, 2005

[Cites 0, Cited by 0] [Section 53(10)] [Section 53] [Entire Act]

State of Uttarakhand - Subsection

Section 53(10)(a) in Uttaranchal Value Added Tax Act, 2005

(a)An appeal against an order of the Appellate Authority under Section 51 shall be heard and disposed of

(i)by a bench of two members, when such order is passed by an Additional Commissioner (Appeals), or the amount of tax, fee or penalty in dispute exceeds two lakh rupees;

(ii)by a single member bench, in other case.

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State of Uttarakhand - Subsection

Section 53(10)(a) in Uttaranchal Value Added Tax Act, 2005