Power of Government to call for records and pass orders.

The Government may, of its own motion or on an application made by any person aggrieved by the order of the Taxation Appeals Committee within thirty days from the date of the order, call for and examine the records of the Taxation Appeals Committee in respect of any proceedings under section 189 and pass such order as it may deem fit:

Provided that the Government shall not pass any order prejudicial to any person unless he has been given a reasonable opportunity of being heard].

+[191-A. Exclusion of jurisdiction and pending proceedings. – (1) No civil court shall have or exercise any jurisdiction in respect of any suit or proceeding of the nature of claim of tax or other dues included in a bill presented under section 176 or any other provisions of this Act.

1. (2) Every suit or other proceeding of the nature referred to in sub-section (1).
   • (a) which is pending immediately before the establishment of such Taxation Appeals Committee before any court in the Union Territory; and
   • (b) which would have been required to be instituted or taken before such Taxation Appeals Committee, if before the date on which such suit or proceedings was instituted or taken, the Puducherry Municipalities (Amendment) Act, 1999 had come into force and such Taxation Appeals Committee had been established, shall stand transferred to such Taxation Appeals Committee on the date on which it is established.]