Punjab Sales Tax on Services (Alternative Dispute Resolution) Rules, 2012

From: 2023-11-01 - To: 0000-00-00 Punjab Sales Tax on Services (Alternative Dispute Resolution) Rules 2012 No. PRA/Orders.06/2012 (9), the 1st August, 2012.- In exercise of the powers conferred under section 76 of the Punjab Sales Tax on Services Act 2012 (XLIII of 2012), the Punjab Revenue Authority, with the approval of the Government, is pleased to make the following rules: Chapter I PRELIMINARY 1. Short title and commencement.^ 1) These rules may be cited the Punjab Sales Tax on Services (Alternative Dispute Resolution) Rules 2012. (2) They shall come into force at once. Chapter II ALTERNATIVE DISPUTE RESOLUTION 2. Application for alternative dispute resolution.- Any registered person interested for resolution of any dispute under section 69 of the Act may submit a written application for alternative dispute resolution to the Authority, stating the following: (i) the particulars of the case; (ii) the grounds on the basis of which resolution of a dispute is being sought by the applicant duly supported with relevant documents; (iii) the extent or the amount of tax, default surcharge and penalties, which the applicant agrees to pay, if any; (iv) details of the tax amounts already paid, if any; (v) the particulars of the person who shall represent the applicant; and (vi) any other information relevant for resolution of the dispute. 3. Appointment of Alternative Dispute Resolution Committee- (1) The Authority, after examination of the contents of an application received under rule 2 and facts stated therein and on satisfaction that a dispute deserves consideration for resolution for the removal of hardship under the Act, may constitute a committee for examination of the issues involved in the dispute and for taking other actions falling in its competency under the Act or directions issued by the Authority. (2) The Authority may appoint one of the members of the Committee, other than a public servant, to be its Chairman. (3) The Committee shall make recommendations to the Authority within ninety days of its appointment. 4. Working of the committee - (1) The Committee shall hold all its meetings at Authoritys head office or at any other venue to be decided by the…