Insertion of section 26B in Mah. IX of 2005

After section 26A of the Value Added Tax Act, the following section shall be inserted, namely:— “26B. The State Government may enact a scheme by a notification in the Official Gazette providing for,—

1. (i) the speedy disposal of proceedings of assessments under section 23, rectifications under section 24, review under section 25, appeals under section 26, refund proceedings and recovery proceedings;
2. (ii) criterion for selection of cases for assessment; and
3. (iii) criterion for selection of cases for withdrawal of pending proceedings referred in clause (i).”.