Sales Tax Rules, 2006

CHAPTER-X

ALTERNATIVE DISPUTE RESOLUTION

From: 2023-12-07 - To: 0000-00-00 68. Decision of the Committee.- 1[(1) The Committee shall decide the dispute within one hundred and twenty days from the date of its appointment by the Board, through consensus. The Committee shall communicate its decision to the Board, the Commissioner having jurisdiction and the applicant.] (2) The decision of the Committee under sub-rule (1) shall be binding on the Commissioner 2[where the aggrieved person, or class of persons, have withdrawn the appeal pending before any appellate authority or the court of law and have communicated the order of withdrawal to the Commissioner: Provided that if the order of withdrawal is not communicated to the Commissioner within sixty days of the service of decision of the committee upon the aggrieved person, the decision of the committee shall not be binding on the Commissioner] (3) On receipt of the Committee’s decision, the applicant shall make payment of sales tax and other taxes as specified by the…