Chapter VII Miscellaneous

The appellate authority shall for the purposes of this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (Act 5 of 1908) when trying a suit, in respect of the following matters, namely : (a) enforcing the attendance of any person and examining him on oath or affirmation ; (b) requiring the discovery and production of document ; (c) receiving evidence on affidavit ; (d) issuing commissions for the examination of witnesses.

The assessing authority may demand from the principal officer of any Government, local authority, company, firm or other association of persons the names and complete addresses of all or any of the persons who have been, or are, in the employment of such Government, local authority, firm or other association of persons and such principal officer shall thereupon furnish the assessing authority with the names and addresses so demanded.

No suit shall be brought in any civil court to set aside or modify any assessment made or order passed under the provisions of this Act, and no prosecution, suit or other proceedings shall lie against any officer of the Government for anything in good faith done or intended to be done under this Act or the rules made thereunder.

In computing the period of limitation prescribed for an appeal or a revision, the day on which the order complained of was made and the time requisite for obtaining a copy of such order shall be excluded.

Any person liable to pay tax under this Act shall ordinarily be assessed by the assessing authority of the area in which he carries on a trade, or follows a profession or calling or is in employment.

(1) The State Government may, by notification in the official Gazette, make rules for carrying out the purposes of this Act. (2) Every rule made by the State Government under this section shall be laid, as soon as may be after it is made, before the Legislative Assembly while it is in session for a total period of not less than fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the successive session aforesaid the Legislative Assembly agree in making any modification in the rule or the Legislative Assembly agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be ; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

(1) The Tripura Professions, Trades, Callings and Employments Taxation Ordinance, 1976 is hereby repealed. (2) Notwithstanding such repeal, anything done, any action taken, all notifications published, powers conferred, forms prescribed, orders, rules and appointments made under the said Ordinance, shall be deemed respectively to have been done, taken, published, conferred, prescribed or made under the corresponding provisions of this Act.