Sales Tax Act, 1990

Chapter- VI

APPOINTMENT OF OFFICERS OF SALES TAX 30 TO 32B

1[32C. National faceless centre.- (1) Notwithstanding anything to the contrary contained in any of the provisions of this Act, the Board may, for the purposes of proceedings under this Act in a faceless anner,  establish a National faceless center (hereinafter referred to as “the Centre”) and specify its jurisdiction, powers, and functions.    The centre shall comprise a Director General and as many officers of the Inland Revenue along with support staff, as the Board may deem fit for the purposes of this section.   The Board may design algorithms for assigning any function or jurisdiction under this section to any of the authorities mentioned in sub-section (2).   The centre shall comprise…