section 96
Power to transfer proceedings
The Maharashtra Sales Tax Act, 1979Tax1979106 sections6 chapters
Chapter IX MISCELLANEOUS
Statutory text
- (1) The Commissioner may, after giving the parties a reasonable opportunity of being heard in the matter, wherever it is possible so to do, and after recording his reasons for doing so, by order in writing transfer any pending proceedings or class of proceedings under any provision of this Act, from himself to any other officer and he may likewise transfer any such proceedings including a proceeding already transferred under this section from any officer to any other officer or to himself : Provided that, nothing in this section shall be deemed to require any such opportunity to be given where the transfer is from any officer to any other officer and the offices of both officers are situated in the same city, locality or place : Provided further that, if any proceedings are transferred from one officer to any other officer where the offices of the two officers are situated in different towns, and the party affected makes an application, within 30 days from the date of receipt by him of the order of transfer, to review such order, the Commissioner shall, if he is satisfied that such transfer is likely to cause unreasonable hardship to such party, cancel such order.
- (2) Where no proceedings are pending before any authority, then any authority having concurrent territorial jurisdiction over the dealer or person can initiate and complete the proceedings under any provisions of this Act. Explanation.—For the purposes of this section, the proceedings shall be deemed to have commenced only when the authority having concurrent territorial jurisdiction issues notice under the provisions of this Act and the proceedings shall be deemed to be pending only after issue of such notice.
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