(1) Notwithstanding anything contained in any other law for the time being in force or in any other provisions of this Act all assessments pending under the Act as on the 1st day of April, 2007 shall, subject to the provisions of sub-section (2), be completed under the fast track method.

(2) The assessment under sub-section (1) shall be completed in the following manner, namely:-

(a) The assessment shall be completed by a 'team' comprising of a team of officers which shall be constituted by the Commissioner.

(b) In the case of files relating to Special Circles, there shall be three Assistant Commissioners in the team, headed by a Deputy Commissioner. In the case of Ordinary Circles, the team shall be headed by an Assistant Commissioner and comprise three Commercial Tax Officers as members.

(c) All files of the dealer pertaining to an assessment year shall be clubbed with assessment file and taken up for disposal.

(d) No assessment completed by the teams shall be re-opened unless there is fresh receipt of materials pertaining to tax evasion.

Provided that the assessment may be reopened with the prior permission of the Commissioner:

(e) The assessment shall be completed fairly by a summary proceeding.

(f) The team shall be competent to offer reasonable concessions after recording the reasons thereof on the estimation of suppression of turnover on account of any offences detected against the dealer, and also on the interest payable up to a maximum of fifty percent of that payable, in cases where the dealer offers immediate payment of the dues.

(g) The hearings shall be open and in public view. The date and venue of the sitting shall be intimated in advance to the dealers concerned. Information shall also be published through the local media.

(h) No adjournment in the cases listed at a session shall be permitted except under exceptional circumstances.

(i) If a dealer fails to appear, the assessment shall be finalized 'ex-parte' following the principles of natural justice.

(3) All assessment under fast tract method shall be by unanimous decisions signed by all team members.

(4) Notwithstanding anything contained in any other law for the time being in force the officers on the team shall be absolved from personal liability on account any assessment order issued in good faith.

(5) Notwithstanding anything contained in any other provisions of this Act, appeals against the assessment orders issued under fast track method shall lie to the Sales Tax Appellate Tribunal and no such appeal shall lie unless the dealer has paid the entire tax amount.