Chapter XIII MISCELLANEOUS

Fee on appeal and certain other applications.—

1. (1) No appeal against an order passed under this Act shall be entertained by the appellate authority, unless it is accompanied by such fee as may be prescribed.
2. (2) No application for revision or review of an order passed under this Act shall be entertained by the Tribunal or any other authority,—
   • (a) in case of an application for revision or review, unless it is accompanied by such fee as may be prescribed; and
   • (b) in case of an application for stay of recovery of any amount of tax, penalty or interest, unless it is accompanied by such fee as may be prescribed: Provided that, the State Government may, by notification in the Official Gazette, exempt any class of dealers from the payment of the whole or any part of such fees.

STATISTICS

Extension of period of limitation in certain cases.—The State Government may, by notification in the Official Gazette, extend the period of limitation prescribed for the filing of any return, or for making any payment of tax or for filing any appeal or application or for any other proceeding under this Act, for such period as may be specified in the notification, if it is satisfied that it is necessary or expedient so to do.

Disclosure of information by a public servant [Section text not available in the official gazette publication.]

Disclosure of information required under section 70 and failure to furnish information or return under that section.—(1) If any dealer or person fails to furnish the information or return as required by or under the provisions of section 70, the Commissioner may, after giving the dealer or person a reasonable opportunity of being heard, by an order, impose upon him— (a) by way of penalty, a sum not exceeding two thousand rupees; and (b) by way of daily penalty, a further sum not exceeding one hundred rupees for each day of the period during which the failure continues: Provided that, the total amount of penalty shall not exceed the amount of tax, if any, which would have been avoided if the information or return had been furnished.

OFFENCES AND PENALTIES

Tax invoice and Memorandum of sales or purchases. 75

87. (Deleted) (Deleted) 76