Chapter III Chapter III

Jurisdiction, Powers and Procedure for filing complaints

The Tribunal shall have the power and jurisdiction to entertain appeals and petitions and revise decisions in revenue cases arising under the provisions of the enactments specified in the Regulation and shall also have such power and jurisdiction as may be conferred on it by any other law for the time being in force by the Government from time to time.

The Tribunal shall have powers to:-

1. (a) summon and enforce attendance of witnesses;
2. (b) require production, inspection, scrutiny and verification of documents;
3. (c) issue interim and final orders;
4. (d) pass such orders, as the Tribunal deems fit and proper and as may be expedient and consistent with the provisions of this Act and extant regulations.

1. (a) Any aggrieved person or persons may file an appeal or revision or complaint before the Tribunal in such procedure, as may be notified by the Government.
2. (b) The Tribunal shall endeavor to dispose of all complaints within ninety days.

1. (1) Proceedings before the Tribunal shall be deemed to be quasi-judicial proceedings and revenue cases of judicial nature.
2. (2) The Tribunal shall have the powers of a civil court under the Code of Civil Procedure, 1908, for the purposes of inquiry, enforcement and adjudication.