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[Cites 0, Cited by 0] [Section 48(5)] [Section 48] [Entire Act]

State of Chattisgarh - Subsection

Section 48(5)(a) in The Chhattisgarh Value Added Tax Act, 2005

(a)the [Additional Commissioner or] Appellate Deputy Commissioner shall dispose of every appeal within one calendar year from the date of filing of such appeal. In disposing of such appeal, the [Additional Commissioner or] [Inserted by C.G. Act No. 13 of 2011, dated 3.5.2011.] Appellate Deputy Commissioner may confirm, reduce, enhance or annul the assessment of tax or imposition of penalty or both both shall not remand the case;