The burden of proving any matter in issue in proceedings under section 74, or

before the Appellate Tribunal which relates to the liability to pay tax or any other amount under this Regulation shall lie on the person alleged to be liable to pay the amount: Provided that nothiig contained in.this section shall apply to any proceedings for criminal offence or criminal prosecution. 79.

1. (1) No appeal shall lie to any authority or the Appellate Tribunal under this Regulation against-
   • (a) a decision of the Commissioner to make an assessment oftax or penalty;
   • (b) a notice requiring a person to furnish a return;
   • (c) a notice issued under section 58 or section 59;
   • (d) a decision of the Commissioner to notify any matter under this Regulation;
   • (e) a notice asking a dearer to show cause why he should not be prosecuted for an offence under this Regulation; @ a decision relating to the seizure or retention of books of account, registers and other documents;
   • (g) a decisioii sanctioning a prosecution under this Regulation;
   • (h) a decision of the Commissioner on the administration of the Value Added Tax authorities;

(0 an assessment made by the Commissioner to give effect to an order of the

AppellateTribunal or a court,

1. (2) Save as provided in clause (I) of sub-section (&nothing in sub-section (I) shall prevent the person from filing an appeal under section 74 objecting to the amount or the obligation to pay any amount asd by the Commissioner. 80. (1) No assessment, notice, summons or other proceedings made or issued or taken or purported to have been made or issued or taken in oursuance of any of the orovisions of

this ~egulation'or under the earlier law shall be invalid or shall be deemed ip be invalid

merely by reason of any mistake, defect or omission in such assessment, notice, summons or other proceedings, ifsuch awsment, notice, summons or other proceedings are in substance

and effect in conformity

with or according to the intent and purposes of this Regulation or any earlier law.

1. (2) The service of any notice. order or communication shall not be called in auestion if the did notice, order or &nununkition, as the case may be, has already been seted upon

commenced, continued or finalia pursuant to such notice, order or communication. Extension of period of limitation in Ccrhin caw. Burden of proof. Bar on appeal againsl certain orders. Assessment or pmc&dingJ. elc., wt lo bo invalid on milain gmunds.

,Statement of case to High Court. Appearance before any authority in proceedings. SERIES - I No. : 05 DATED 18~ AUGUST, 2005.

1. (3) No assessment made under this Regulation shall be invalid merely on the ground that the action could also have been taken by any other authority under any other provisions of this Regulation. 81. (1) Within two months from the date of an order passed by the AppellateTribunal

under sub-section (6) of section 76, a person aggrieved or the Commissioner may, by

application in writing, and accompanied by such fee as may beprescribed, require the Appellate Tribunal to refer to the High Court any question of law arisingout of suchorder, and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within four months of the receipt of such application draw up a statement of the case and refer it to the High Court:

Provided that the Appellate Tribunal may, if it is satisfied that the person, or the

Commissioner was prevented by sufficient cause 'om presenting the application within the period hereinbefore specified, allow it to be presented within a further period not exceeding one month. (2) Ifthe AppellateTribpnal refuses to state the case which it has been required to do, on the ground that no question of law arises, the person or theCommissioner, as thecase may be, may, withinonemonthofthecommunication ofsuch refusal eitherwithdraw his application (and if he does so, any fee paid shall be refunded), or apply to the High Court against such refusal.

1. (3) Ifupon receipt of an application under sub-section (2), theHigh Court is not satistied

as to the correctness of the refusal of the Appellate Tribunal, it may require the Appellate

Tribunal

tostate thecaseand refer if and on receipt ofsuch requisition, the AppellateTribunal

shall state the case and refer it accordingly.

1. (4) IftheHigh Court is not satisfied that thestatement in acaserefened to it is sufficient to enable it to determine the question so raised thereby, the court may refer the case back to the AppellateTrib~mal for theburpose ofmaking suchadditions thereto or alterations therein as it may direct iathat behalf.
2. (5) TheHigh Court, upon the hearing of any such case, shall decide the question of

law raised thereby, and shall deliver its judgment thereon containing the grounds in which

such decision is founded, and shall send to the Appellate Tribunal a copy of such judgment under the seal ofthe court and thesignature ofthe Registrar, and the AppellateTribunal shall dispose of the Ease accordingly.

1. (6) Where a reference is made to the High Court under this section, the cost, which shall not include the fee referred to

in sub-section (I), shall be in the discretion ofthe court.

1. (7) The payment of the amount of tax, interest or penalty, if any, due in accordance with theorder of the Appellate Tribupal in respect of which an application has been made under sub-section (I) shall not be stayed pending the disposal of such application or any

reference made in consequence thereof but if such amount is reduced as a result of such

reference, the excess tax paid shall be refunded in accordance with the provisions of section 38.

82. (1) Any person, who is entitled or required to attend before any authority in

connection with any proceedings under this Regulation, may attend-

1. (a) by a person authorised by him in writing in this behalf, being a relative or a person regularly employed by him; or
2. (b) by a legal practitioner or chartered accountant or a cost accountant or companies secretary who isnot disqualified by or under sub-section (2) ofthis section; or
3. (c) by a Value Added Tax practitioner who possesses the prescribed qualifications and is entered in the list, which the Commissioner shall maintain in that behalf, and who is not disqualified by or under sub-section (2). -- SERIES - I No. : 05 DATED lgTH AUGUST, 2005, Explanation.- For the purposespf this section,-
4. (a) "chartered accountant" means a chartered accountant as defined in clause 38 of 1949.

1. (6) of sub-section (I) of section 2 of the Chartered Accountants Aet, 1949 and who has obtained a certificate of practice under sub-section
2. (1) of section 6 of that Act;
   • (b) "company secretary" means a company secretary as defined in clause (c) of 56 of 1980. sub-section(1) ofsection2 oftheCompany Secretaries Act, 1980 andwho has obtained a certificateif practice under sub-section (I) of section 6 of that Act;
   • (c) "cost accountant" means a cost accountant as defined in clause (b) of sub- 23 of 1959. section (I) of section 2 of the Cost and Works Accountants Act, 1959 and who has obtained a certificate of practice under sub-section
     • (I) of section 6 of that Act;

1. (2) The Commissioner may, for reasons to be recorded in writing, disqualify for a period from appearing before any suchauthority under this Regulation, any legal practitioner, chartered accountant, cost accountant or company secretary or Value Added Tax practitioner-
   • (a) who has been dismissed from Government service; or
   • (b) who, being a legal practitioner or chartered accountant, cost accountant or company secretary is found guilty of misconduct in connection with any proceedings under this Regulation by an authority empowered to take disciplinary action against the members of the profession to which he belongs; or
   • (c) who, beingavalue AddedTaxpractitioner, isfoundguiltyofsuch misconduct by the Commissioner.
2. (3) No order of disqualifmtion shall be made in respect of any particular person unless he has been given a reasonable opportunity of being heard.
3. (4) Any person who is disqualified under this section may, within one month of the date of disqualification, appeal to the Government to have the disqualification cancelled.
4. (5) The decision of the Commissioner shaU not take effect until one month of the making thereof orwhen an appeal is preferred, until the appeal is decided. (6)The Commissioner may, at any time,suo mQIu or on an application made to him in this behalf, revoke any decision made against any person under sub-section
5. (2) and thereupon such person shall cease to be disqualified.