THE GUJARAT VALUE ADDED TAX TRIBUNAL REGULATION, 2008
CHAPTER I
GENERAL
1. Short title and commencement .-
(1) These regulations may be called the Gujarat Value Added Tax Tribunal Regulations, 2008.
(2) They shall come into force from the date of publication in the Official Gazette.
2. Definitions. In these regulations, unless the context otherwise requires-
(a) "Act" means the Gujarat Value Added Tax Act, 2003
(b) "Appeal" means an appeal made to the Tribunal under clause (c) of sub-section (1) or the second appeal made under sub-section (2) of section 73 and includes a memorandum of cross objections filed by the Commissioner under sub-section (5) of section 73 or an appeal or application made to the Tribunal under the earlier law;
(c)" application for revision" means an application for revision made to the Tribunal under clause (b) of sub-section (1) of section 75.
(d) "application for rectification" means an application for rectification made to the Tribunal under sub-section (2) of section 79.
(e) "application for restoration" means an application for restoration or rehearing of an appeal or application made to the Tribunal under regulation 19;
(f) " Bench" means the bench of the Tribunal constituted under regulation 29;
(g) " Form" means a form appended to these regulations;
(h) " Government Representative" includes any officer or a legal Practitioner duly appointed by the State Government or by the Commissioner by general or special order to appear, act and plead on its or his behalf in all or any proceeding before the Tribunal and to receive on its or his behalf notices issued by the Tribunal;
(i) " Legal representative" means a person who is in accordance with law represents the estate of a deceased person and includes any person held by the Tribunal to represent the deceased person in the proceeding before the Tribunal, unless and until a competent Court has decided otherwise;
(j) "Member" means member of the Tribunal;
(k) " President" means the President of the Tribunal;
(l) " Registrar" means the Registrar of the Tribunal and includes any person who is for the time being, discharging the functions of the Registrar;
(m) " Rules" means the Gujarat Value Added Tax Rules, 2006;
(n) "Section" means a section of the Act;
(o) the words and expression used in these regulation but not defined shall have the same meaning assigned to them in the Act or the Rules.
CHAPTER II
SITTING AND OFFICE HOURS
3. Place of hearing-
(1) The headquarters of the Tribunal shall be at Ahmedabad.
(2) All the appeals and applications made to the Tribunal shall ordinarily be heard at Ahmedabad.
Provided that the President may, by reason of the large number of such appeals or applications in respect of any area or for any other reason, by order, direct that any appeal or application or any class of appeals or applications specified in such order shall be heard at any other place in the State.
4. Senior most members to perform functions of the President.
The president may, by an order in writing direct that during his absence on account of leave or his absence from the headquarters, the senior most member of the Tribunal shall perform all or any of the functions or duties of the President required to be performed under these regulations.
5. Office Hours.
The Office of the Tribunal shall observe the same office hours as other offices of the State Government, and shall remain closed on Sundays and on holidays declared by the State Government, except that when the Tribunal is on vacation. The Office during the vacation shall remain open for such hours and on such days as the President may notify.
CHAPTER III
PRESENTATION, REGISTRATION AND ADMISSION OF APPEALS AND APPLICATIONS.
6. Presentation of appeals and applications.
(1) An appeal or an application for revision, rectification, restoration or any other applications arising out of or relating to such proceedings shall be presented during office hours by the appellant or as the case may be applicant, as the case may be, in person or by any person specified in sub-section (1) of section 81(1) or may be sent by registered post with acknowledgment due or by the courier service.
(2) Where a duly authorized person referred to in sub-clause (1), who has not appeared in the original proceedings presents an appeal or application, before the Tribunal, such appeal or application shall be accompanied by a letter of authority appointing him as such.
(3) (a) Every appeal or application shall specify the name and latest address of the appellant or the applicant and specify the Government of Gujarat as he respondent or as the case may be opponent. Where the state Government is the appellant or, the name and latest available address of the opponent or respondent shall be specified in such appeal or application.
(b) If such appeal or application is filed after the expiry of the period of limitation specified in sections 73 and 75, such appeal or application shall be accompanied by an application stating the reasons for not filing such appeal or application within the time limit.
(4) (a) Every such appeal or application shall be accompanied by the order complained of in original or a certified copy thereof. The four uncertified copies such order together with four copies of the appeal or application and the five copies of orders of the subordinate authorities, if any, which form the basis of the order complained against, shall also be submitted along with such appeal or application unless the production of any such copy is dispensed with by the Tribunal. These copies and an equal number of copies of other documents referred to or relied up on by the appellant or applicant shall be tendered in five sets in the form of a paper book.
(b) The copies to be tendered in the form of a paper book shall be, as far as possible, neatly typed in double space and with sufficient margin and properly numbered. The copies shall also be filed in the form of paper book as shown in form "L" along with the Index All subsequent written submissions and documents shall be in continuation and be numbered serially.
(c) The copy of any document, if not legible, shall be accompanied by a legible typed copy.
(d) All paper books shall be properly stitched and the pages shall be uniformly serially numbered in all other copies of the paper book.
7. Registration of appeal or applications.
(1)(a) On receipt of an appeal or application, the Registrar shall endorse on it the date of its receipt and the mode of presentation. The Registrar shall as soon as possible satisfy himself that appeal or application.
(i) has been presented by the person presenting it has authority to do so.
(ii) is made within the prescribed time limit and
(iii) it conforms to all the provisions of the Act, rules and the regulations and the forms.
(b) If the Registrar is satisfied on the aforesaid points, he shall cause such appeal or application to be registered in the appropriate register maintained under regulation 8.
(2) If the Registrar finds that the appeal or the application does not conform to any of the said provisions, referred to in sub-regulation (1) he shall make a note on the appeal or the application to that effect and shall call upon the person concerned or his authorized agent, if any, by a notice in Form A to remedy the defects within a period of ten days of the receipt of notice. The registrar may, for good cause, extend the period not exceeding thirty days for the purpose of remedying the defects. If the extension for more than thirty days in aggregate is sought, the Registrar shall place the matter before the President and obtain necessary orders in this behalf.
(3) If the defects are remedied within the period allowed under sub-regulation (2), the Registrar shall cause the appeal or application, to be registered in the appropriate register maintained under regulation 8.
(4) (a) If the person concerned or his duly authorized agent fails to remedy the defects within the period allowed under sub-regulation (2), the Registrar shall place such appeal or application before the President or any member authorized by him in this behalf and with his approval, fix the appeal or application for hearing before the Tribunal after giving due notice to the person concerned or his duly authorized agent in form B of the date so fixed for hearing.
(b) The Tribunal on the date so fixed; may summarily reject the appeal or application for not complying with the provisions of sub-regulation (1) or hear the person or his authorized agent and pass such order as the Tribunal may deem fit.
(5) Where an Where an appeal or application is ordered to be registered under this regulation, the Registrar shall register such appeal or application not later than seven days from the date of the order requiring it to be registered or within such time as may be extended by the President.
8. Maintenance of Registers.
(1) The Registrar shall maintain separate register for different types of appeals or applications.
(2) The register for the
(i) appeal shall be in Form C
(ii) second appeal shall be in Form D
(iii) application for revision shall be in Form E
(iv) applications for rectification shall be in Form F, and
(v) applications for restoration shall be in Form G
9. Stay of execution of order-
The Tribunal may, during the pendency of decision of an appeal or application, direct that the execution of any order against which the appeal or application is made, be stayed on such conditions as it may deem fit.
(2) An order made under sub-regulation (1) may be subsequently vacated or amended by the Tribunal after hearing the parties to the proceeding.
10. Calling for the record and proceedings-
(1) Where an appeal or application has been registered, the Registrar may, if so required by an order of the Tribunal send an intimation to the Commissioner in form H calling for the record and proceedings relating to such appeal or application or any other relevant papers or documents.
(2) where such record and proceedings sent by the Commissioner are not required by the Tribunal, the registrar may with the approval of the Tribunal, return to the Commissioner in Form I such record and proceedings.
11. Admission.
(1) After an appeal or as the case may be, application is registered, the Registrar shall place it before the President or any member authorized by him, for admission. The President or such member may admit the appeal or application, unless he directs that the appeal or application be fixed for hearing before the Tribunal.
(2) The Registrar then, shall give notice in Form `J' to the applicant, or the appellant as the case may be as well as to the opponent or respondent of the date fixed for hearing. The Tribunal may then decide to entertain the appeal or as the case may be application, or may summarily reject the same and where the appeal or application is summarily rejected, the Tribunal shall record the reasons in for such rejection.
12. Fixing of an appeal or application before the Tribunal.
An appeal or application or (in case of second appeal, whether cross objections are filed or not and the period prescribed in sub-section (5) of section 73 has expired, the said appeal or application, shall be fixed for hearing before the Tribunal.
13. Notice of date hearing.
(1) The notice of first hearing shall be sent either by Registered Post A.D. on the address available in the record of the Tribunal or by intimating such date in writing to the authorized person specified in sub-section (1) of Section 81.
(2) All subsequent dates of hearing shall be announced in the open court by the Tribunal. Provided that where, subsequent date is not pronounced in the open court, then the intimation of the next date of hearing shall be communicated as provided in sub-regulation (1).
(3) The Registrar shall display weekly board of appeals or applications listed for hearing on the notice board of the Tribunal.
CHAPTER IV
CROSS OBJECTIONS
14. Filing of cross objection.
(1) Where the second appeal is being preferred, the Registrar shall give notice thereof to the Commissioner in Form J. The Commissioner may file cross objections under sub-section (5) of Section 73 within the period prescribed there under.
(2) The cross objections shall be in the form of memorandum and the provisions contained in rule 54 relating to appeals shall, in so far as they relate to the form and contents of the memorandum of appeal shall apply to the cross objections also.
(3) Where the Commissioner files cross objections, he shall furnish four copies of the memorandum of cross objections and also five copies of each of the documents referred to or relied upon by him in the memorandum of cross objections other than those filed by the appellant. Such copies shall, as far as possible, be neatly typed with double spacing and with sufficient margin.
The provision contained in regulation 7 in so far as it relates to the Registrar satisfying himself on the points stated therein, shall apply to cross objections also.
15. Procedure on cross objections being filed.
Where the Commissioner files cross objections, the memorandum thereof shall be placed on the record of the second appeal as part thereof. If registrar is satisfied about compliance of points referred to in regulation 14, he shall give to the appellant notice in Form `K' about cross objections having been filed . Such notice shall be accompanied by a copy of the memorandum of cross objections and other documents, if any.
16. Procedure on withdrawal or dismissal of appeal:-
Where in appeal, Commissioner has filed a memorandum of cross objections under sub-section (5) of section 73 and such appeal is withdrawn or is dismissed for default, the cross objections so filed, may nevertheless shall be heard and decided by the Tribunal. In such case if the Tribunal think that before hearing and deciding the cross objections, another notice to the appellant is necessary, it may hear and decide the cross objections after such notice.
CHAPTER V
HEARING, ADJOURNMENT AND JUDGMENT
17. Procedure at the hearing.
On the date fixed or on any other day to which the hearing may be adjourned, the appellant or applicant or his authorized agent shall ordinarily be heard first in respect of his appeal or application. The respondent or the opponent or his authorized agent shall, if necessary, be heard next and in such a case the appellant or applicant or his authorized agent shall be entitled to reply.
18. Hearing in the absence of parties.
(1) If, on the date fixed for hearing or on any other day to which the hearing may be adjourned, the appellant or the applicant does not appear either in person or through his agent when the appeal or application is called out for hearing, the Tribunal may dismiss the appeal or application for default in appearance or may decide it on merits after hearing the respondent or opponent or his agent, if present or may pass such other order as it may deem fit.
(2) If, on the date fixed for hearing or on any other day to which the hearing may be adjourned, the respondent or the opponent does not appear either in person or through his agent when the appeal or application is called out for hearing, the Tribunal may decide the same ex-parte on merits, after hearing the appellant or applicant or his authorized agent, if present or may pass such orders as it may deemed proper.
19. Restoration of appeals and applications dismissed for default and rehearing of appeals and applications decided ex-parte.
Within thirty days from the date on which an appeal or application is dismissed for default or decided ex-parte, the appellant or applicant or the respondent or opponent as the case may be, may apply for setting aside the order of dismissal for default or ex-parte decision, and if he satisfies the Tribunal that the intimation of the date of hearing was not duly served upon him or he was or prevented by sufficient cause from appearing when the appeal or application was called on for hearing, the Tribunal shall make an order setting aside the order of dismissal for default or ex-parte decision, upon such terms as it may deemed fit and shall restore the appeal or as the case may be, the application.
Provided that where the other party had appeared at the time of hearing of the appeal or application, such party and after giving an opportunity of being heard, the order for restoration shall be passed by the Tribunal.
20. Fresh evidence.
1. No party to an appeal or second appeal or an application for revision shall be entitled to adduce the fresh evidence, whether oral or documentary, before the Tribunal. The Tribunal may however permit the production of such documents by a party or call for either or both the parties to produce the documents if it is of the opinion that such documents are necessary for deciding the appeal or application.
Provided that in such case the other party shall be entitled to produce further documentary evidence in rebuttal.
2. A party permitted to adduce fresh documentary evidence under sub-regulation (1) as above shall also file four copies of such evidence, and shall furnish one copy of such documents to the opposite party.
3. If the Tribunal is of the opinion that any witness should be examined in connection with any case it may, instead of examining him before itself, issue a commission to any Deputy or Joint Commissioner of Commercial Tax or any Advocate for examining such witness. Provided that before issue commission, the Tribunal shall give notice to the other side, who shall have the right of cross examination and of such witness adducing evidence in rebuttal.
21. Adjournment.
(1) The Tribunal may at any stage and on such terms and conditions as deem fit, adjourn the hearing of any appeal or application.
(2) Notwithstanding anything contained in sub-regulation (1) above, if the question of adjournment arises before the date fixed for hearing, the hearing may be adjourned by the Tribunal on such term as deemed fit with intimation thereof to the other party.
22. Procedure in case of death of one or more appellants or applications.
Where the appellant or applicant dies during the pendency of an appeal or application cannot be proceeded with unless his legal representative is made a party to the appeal or application, the Tribunal shall adjourn further proceedings to enable legal representative to appear and apply for being made a party. If the appellant or applicant dies and if his legal representative has not been joined as party, the appeal or the application shall abate as regards the deceased and if he be the sole appellant or applicant the appeal or application shall be dismissed. Otherwise, it shall be proceeded with as regards the remaining appellants or applicant if right in appeal / application survives.
23. Procedure in case of death of one or more opponents.-
Where an opponent dies during the pendency of an appeal or application and it cannot be proceeded with unless his legal representative is made a party to the application, the applicant, shall apply to the Tribunal for making the legal representative of such opponent a party to the application within ninety days from the date of death of the opponent. If the applicant fails to do so, the application shall abate as regards the deceased. If the deceased be the sole opponent, the application shall be dismissed. Otherwise, it shall be proceeded with as regards the remaining opponents.
24. No abatement by reason of death after hearing
Notwithstanding anything contained in regulation 22 and 23 there shall be no abatement by reason of the death of any party, between the period of conclusion of the hearing and the pronouncement of the judgment and the judgment may, in such case, be pronounced notwithstanding the death of the party shall have the same force and effect as if it had been pronounced before the death took place. No legal representative need to be made a party in such case.
25. Determination of legal representative.
If any question arises in any appeal or application whether a person is or is not the legal representative of the deceased such question may be determined by the Tribunal in a summary manner.
26. Procedure in case of assignment.
Where the business of a dealer, who is a party to an appeal or an application before the Tribunal is transferred or is assigned or devolved wholly or in part to some other person, during the pendency of the appeal or application such appeal or application may, by leave of the Tribunal, be continued by against such person.
27. Procedure in case of insolvency.
If a dealer, who is a party to an appeal or application, becomes insolvent and his estate becomes vested in the assignee or receiver, the latter may, by leave of the Tribunal, be made a party to such appeal or application.
28. Setting aside of abatement or dismissal made under regulation 22 or 23.
Where an appeal or an application has abated or has been dismissed under regulation 22 or 23, the appellant or the applicant or a person claiming to be the legal representative of the deceased appellant or applicant or the assignee or the receiver of the insolvent appellant or applicant may apply within sixty days from the date of abatement or dismissal, to set aside such order and if it is proved to the satisfaction of the Tribunal that he was prevented by sufficient cause from applying within the prescribed time, the abatement or dismissal may set aside by the Tribunal on such terms as to cost or otherwise and the appeal or application shall be resorted to and proceeded with:
Provided that an application under this regulation may be admitted after the aforesaid period of sixty days from the date of abatement or dismissal on such terms as to cost or otherwise where the applicant satisfies the Tribunal that he had sufficient cause for not making an application within the period of sixty days.
29. Benches.
(1) The President shall constitute a bench or benches consisting of one or more members of the Tribunal including himself to hear and dispose of appeals or applications and direct that an appeal or application be placed before such Bench.
(2) Every such appeal or application for revision, rectification or restoration assigned to the bench shall be heard and disposed of by such bench.
(3) The President may transfer any appeal or application assigned to one Bench to any other Bench for hearing and disposal.
(4) The Registrar with the approval of the President shall arrange for sitting of the Bench or Benches of the Tribunal at any other place in the state.
30. Pronouncement of judgment.
(1) When the hearing in an appeal or application is over, the Tribunal may pronounce or reserve the judgment.
(2) The judgment dictated to the shorthand writer may by pronounce in the open court.
31. Unanimous or majority judgment.
When the judgment is by a single member Bench, it shall be dated and signed by such member. Where the judgment is unanimous by a bench consisting of more than one member, it shall be dated and it shall be signed by all the members. Where the judgment is by the majority, it shall be dated and signed by the members forming the majority. The dissenting member shall also write his judgment and record his opinion on the point or points on which he dissents and the judgment shall also be signed by him.
32. Certain matters to be specified in the judgment.
The Tribunal shall, in its judgment state at the end, whether the appeal or application or cross objections are dismissed or allowed wholly or in part and mention the relief, if any, granted to the appellant or applicant or, as the case may be, respondent.
33. Costs.
(1) The costs of the appeal or application shall be at the discretion of the Tribunal and in its final order, the Tribunal shall state who shall bear the costs if any, and in what proportion.
(2) A bill of costs, if any, shall be drawn up by the Registrar and attached to the judgment.
34. Supply of certified copies of judgment to Commissioner and other party.
A certified copy of every judgment of the Tribunal shall be forwarded to the Commissioner as soon as practicable. A certified copy of it shall also be supplied free of cost and without application to the other party or to his authorized agent who has represented such party in the appeal or application.
CHAPTER VI
MISCELLANEOUS
35. Function of the Registrar.
The Registrar shall perform such function as are assigned to him by these regulations or by the President.
36. Seal of Tribunal.
The Tribunal shall have an official seal, which shall be kept in the custody of the Registrar.
37. Notice, judgment, etc. to be signed and sealed.
Every notice and every certified copy of judgment shall be signed by the Registrar with the date, month and year of signing and shall be sealed with the official seal of the Tribunal.
38. Copies of documents on payment charges.
(1) A person who is a party to an appeal or application before the Tribunal may apply to the Registrar for a certified copy of any order, document or statement produced, filed or made in the proceedings before the Tribunal in the appeal or application.
(2) The application for certified copies of the documents in English or in regional language shall be accompanied by deposit of an amount at a scale of Rs.3/- (rupees three) for every page or part thereof. Such certified copies of documents shall ordinarily be supplied by the Registrar within fifteen days from the date of receipt of such application.
(3) For urgent certificated copy, uniform extra copying charge of Rs.5/- (rupees five) per page shall be charged on an application for a certified copy required urgently. The amount calculated according to the above scale shall be retained by the Registrar as copying charges and the surplus amount, if any, deposited by the party shall be refunded to him at the time of supplying the copy. The Certified copies of such documents shall be given as expeditiously as possible and within three days from the date receipt of application along with charges.
Provided that the party shall, if the amount deposited by him is not sufficient to cover copying charges, pay the deficit before taking delivery of he copy.
(4) If the Registrar feels any doubt about the propriety of granting a copy of any such document, he shall place the application before the President and shall act in accordance with the order of the President.
(5) Any persons who is not party to an appeal or application may be supplied with a copy of any document other than those mentioned in section 92 under the order of the President and on payment of copying charges in accordance with sub-regulation (2), or as the case may be, (3).
(6) The Registrar shall make endorsement on the application for certified copy as and when received and make further endorsement about such application having been granted. The certified copy shall bear endorsement mentioning the date on which the application was made, the date on which the copy was made ready and the date on which the copy was supplied and the amount charged. A separate register relating to the application and supply of certified copies shall be maintained by the Registrar.
39. Inspection of the record or proceedings.
1. Any party to the proceeding or his authorized agent intending to have the inspection of the record or the proceedings shall make an application in writing to the Registrar, stating therein the purpose for which the said request is made. Such application shall be made affixing court-fee stamps of Re.10/- (rupees ten) along with undertaking that the inspection charges as laid down in sub-regulation (7) below shall be paid as and when demanded by the Registrar.
2. If the Registrar is satisfied that an application made under sub-regulation (1) is in order he shall make an endorsement on it about date on which it was received by him.
3. Where the application is not in order then the Registrar shall return it to the party or his authorized agent presenting the same stating the reasons in brief, for such return.
4. The Registrar shall pass an order either granting the application for inspection or rejecting the same. If the application is rejected, the ground rejecting the same may be stated in brief and conveyed to the applicant.
5. When the application is granted and the inspection is allowed, the Registrar shall make endorsement on it stating-
(a) the date on which inspection is allowed;
(b) the amount of charges received from the applicant; and
(c) the name of the person in whose presence the inspection is allowed.
6. No inspection of the record of the tribunal shall be allowed except in the presence of an official of the Tribunal appointed in that behalf by the Registrar.
7. The charges for inspection of record shall be Rs.100/- (rupees one hundred) per case for every two hours or part thereof during which such inspection is allowed.
40. Forms of notices.
Forms A, B, H, I, J and K with suitable modifications shall be used for the purpose of other notice to be issued by the Tribunal.
41. Service of notices on Government.
Notices required to be served on the Government shall be served on the Government Representative and pending his appointment, on the Commissioner.
42. Service of notice in general.
Notice required to be issued to the parties under the Act, rules or regulations shall be served in the manner provided in rule 61 of the rules.
43. Power to administer oath to the deponents.
The Registrar or in his absence the person authorized to discharge his duties and functions shall have powers to administer oath to a deponent who may have to file an affidavit before the Tribunal.
44. Tribunal to follow provisions of Civil Procedure Code in the matters not provided in these regulations.
The Tribunal shall, in any matter not provided for in these regulations, follow the procedure, as far as it is applicable, laid down in the code of Civil Procedure, 1908 as may be amended from time to time.
45. Repeal and Savings.
On commencement of these regulations, the Gujarat Sales Tax Tribunal Regulations, 1973 shall stand repealed:
Notwithstanding the repeal of he said regulations, where an appeal or application is made to the Tribunal under the provisions of the earlier law, the Tribunal shall follow the procedure in such cases as laid down in the regulations so repealed.
FORM "A"
[(See Regulation 7(2)]
(Notice to remedy to defects in appeal/application)
BEFORE THE GUJARAT VALUE ADDED TAX TRIBUNAL AT AHMEDABAD.
20
To, (The above named appellant/applicant)
You have filed an Appeal / Application for revision / rectification / restoration against the order of the ________________________ Commissioner of Commercial Tax at Ahmedabad Tribunal Dtd. __________________ It does not comply with provisions of he Gujarat Value Added Tax Act, 2003, and the rules and regulations made there under in the following respects :-
(1)
(2)
(3)
(4)
2. You are hereby required to remedy the defects within 10 days of the receipt of this notice. If you fail to do so, an appropriate order will be passed.
Given under my hand and the seal of the Tribunal.
FORM "B"
[(See Regulation 7(4)]
(Notice of hearing when defects in appeal/application are not cured)
Take notice that the Appeal / Application for revision / rectification / restoration filed by you against the decision of the ________________________ Commissioner of Commercial Tax / Tribunal Dated. __________________ was placed before the Tribunal for order as it was defective and the said defects were already communicated to you earlier vide letter dated. _________ in certain respects with request to cure the defects which you have failed to do. Now the Tribunal has decided to hear the matter on Dt.________ at 11.30 hours.
If you want to be heard, you should remain present at the time of the hearing in person or through duly authorized representative. If you fail to do so, the Tribunal will pass suitable orders in your absence.
FORM "C"
[(See Regulation 8(2)(i)]
Registrar of Appeal
.
FORM "D"
[(See Regulation 8(2)(ii)]
Registrar of Second Appeal
FORM "E"
[See Regulation 8(2)(iii)]
BEFORE THE GUJARAT VALUE ADDED TAX TRIBUNAL AT AHMEDABAD
Register of revision application
FORM "F"
[See Regulation 8(2)(iv)]
Register of rectification application
FORM "G"
[See Regulation 8(2)(v)]
Register of application for restoration.
FORM "H"
[Regulation 10(1)]
(calling for records and proceedings)
To,
(The Commissioner of Commercial Tax, Ahmedabad.)
Please take notice that the above named appellant/applicant has preferred an appeal / application for revision/ rectification/ restoration before the Tribunal against the decision of the Commissioner of Commercial Tax / Tribunal Dated A copy of an Appeal / Application is forwarded herewith. The said appeal / application is listed for hearing by the Tribunal or Dt. At 11.30 hours. You are requested to send the record and proceeding of the above Appeal/Application immediately.
FORM "I"
[Regulation 10(2)]
(return of records and proceedings)
Please take notice that the above named appellant/applicant had filed an appeal/application for revision/rectification/restoration before the Tribunal against the decision of the ________________________ Commissioner of Commercial Tax / Tribunal Dated. ________
The record and proceedings sent by you in response to Tribunals letter Dated. ________ is returned herewith. Please acknowledge the receipt.
Encl:
FORM "J"
[See Regulation 11(2) and 14(1) of appeal second appeal or application]
(notice of hearing and filing of cross-objections)
Take notice that the Appeal application for revision/ rectification/ restoration has been filed before the Tribunal against the order of the ________________________ Commissioner of Commercial Tax Dated. ________ and the Tribunal has fixed Date _________ at 11.30 hours for hearing. The Tribunal will hear the said appeal/ application on that day or on a subsequent date to which it may be adjourned.
If you do not appear on the above date, personally or, through duly appointed agent, the Tribunal may hear and decide the appeal/application ex-parte or may dismiss the same for default.
Please note that the Commissioner of Commercial Tax can file cross-objections in second appeal if any, within 30 (Thirty) days from the receipt of this notice, which if filed, shall be heard and disposed of by the Tribunal as if it were an appeal after giving you a notice thereof.
FORM "K"
[See Regulation 15]
(notice to appellant regarding cross-objections from the Commissioner)
The commissioner of Commercial Tax, Gujarat State, Ahmedabad has filed a memorandum of cross objections under sub section (5) of section 73 of the Gujarat Value Added Tax Act, 2003, a copy of which is forwarded herewith. Take note that the said cross objections shall be heard and disposed of along with the appeal as if it were an appeal.
FORM "L"
[See Regulation 6(4)]
Index of documents filed at the time of filing of appeal /application.
(as per rules)