59A. Power of commissioner of Commercial Taxes to issue clarification

(1) If any dispute arises, otherwise than in a proceeding before any appellate or revisional authority or in any court or tribunal, as to whether, for the purpose of this Act,-

(a) any person is a dealer; or

(d) any tax is payable in respect of any sale or purchase, or if tax is payable, the point and the rate thereof; or

(e) any activity carried out in any goods amounts to or results in the manufacture of goods;

such dispute shall be decided by the Commissioner of Commercial Taxes on application by a dealer or any other person.

(2) The Commissioner of Commercial Taxes shall decide the question after giving the parties to the dispute a reasonable opportunity to put forward their case and produce evidences and after considering such evidence and hearing the parties.

(3) Every application by a dealer or any other person than an officer acting on behalf of the Government under sub section (1) shall be in such form as may be prescribed and shall accompanied by a fee of five hundred rupees.

(4) Where any question arises from any order already passed or any proceeding recorded under this Act or any earlier law no such question shall be entertained for determination under sub-section (1).

(5) Every order issued by the Commissioner of Commercial Taxes under sub-section (1) shall, subject to the provisions of section 40, be final and binding on the applicant and all authorities subordinate to the commissioner including an Appellate Assistant Commissioner:

Provided that the decision of the Commissioner of Commercial Taxes shall not affect the liabilities of any person under this Act as respects any sale or purchase effected prior to such determination.