The Appellate Tribunal shall not, whi le disposing of any
proceedings before it or an appeal before it, be bound by the
procedure laid down in the Code of Civil Procedure, 1908, but shall
be guided by the principles of natural justice and subject to the other
provisions of this Act and the rul es made thereunder, the Appellate
Tribunal shall have power to regulate its own procedure.
(2) The Appellate Tribunal shall, for the purposes of discharging its
functions under this Act, have the same powers as are vested in a civil
court under the Code of Civil Procedure, 1908, while trying a suit in
respect of the following matters, namely:-
(a) summoning and enforcing the attendance of any person and
examining him on oath;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavits;
(d) subject to the provisions of sections 123 and 124 of the Indian
Evidence Act, 1872, requisitioning any public record or document or
a copy of such record or document from any office;
(e) issuing commissions for the examination of witnesses or
documents;
(f) dismissing a representation for default or deciding it ex parte;
(g) setting aside any order of dismissal of any representation for
default or any order passed by it ex parte; and
(h) any other matter which may be prescribed.
(3) Any order made by the Appellate Tribunal may be enforced by it
in the same manner as if it were a decree made by a court in a suit
pending therein, and it shall be lawful for the Appellate Tribunal to
send for execution of its orders to the court within the local limits of
whose jurisdiction,-
(a) in the case of an order against a company, the registered office of
the company is situated; or
(b) in the case of an order against any other person, the person
concerned voluntarily resides or carries on business or personally
works for gain.
(4) All proceedings before the Appellate Tribunal shall be deemed to
be judicial proceedings within the meaning of sections 193 and 228,
and for the purposes of section 196 of the Indian Penal Code, and the
Appellate Tribunal shall be deemed to be civil court for the purposes
of section 195 and Chapter XXVI of the Code of Criminal Procedure,
1973.
Appeals to Appellate Tribunal.-
Section 111 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 111.(1). 1
assam-goods-and-services-tax-act-2017-sec-111.json
•
Section 111
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
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"section_label": "Section",
"section": {
"number": "111",
"title": "Section 111.(1). 1",
"chapter": null,
"content": "The Appellate Tribunal shall not, whi le disposing of any \nproceedings before it or an appeal before it, be bound by the \nprocedure laid down in the Code of Civil Procedure, 1908, but shall \nbe guided by the principles of natural justice and subject to the other \nprovisions of this Act and the rul es made thereunder, the Appellate \nTribunal shall have power to regulate its own procedure. \n(2) The Appellate Tribunal shall, for the purposes of discharging its \nfunctions under this Act, have the same powers as are vested in a civil \ncourt under the Code of Civil Procedure, 1908, while trying a suit in \nrespect of the following matters, namely:- \n(a) summoning and enforcing the attendance of any person and \nexamining him on oath; \n(b) requiring the discovery and production of documents; \n(c) receiving evidence on affidavits; \n(d) subject to the provisions of sections 123 and 124 of the Indian \nEvidence Act, 1872, requisitioning any public record or document or \na copy of such record or document from any office; \n(e) issuing commissions for the examination of witnesses or \ndocuments; \n(f) dismissing a representation for default or deciding it ex parte; \n(g) setting aside any order of dismissal of any representation for \ndefault or any order passed by it ex parte; and \n(h) any other matter which may be prescribed. \n(3) Any order made by the Appellate Tribunal may be enforced by it \nin the same manner as if it were a decree made by a court in a suit \npending therein, and it shall be lawful for the Appellate Tribunal to \nsend for execution of its orders to the court within the local limits of \nwhose jurisdiction,- \n(a) in the case of an order against a company, the registered office of \nthe company is situated; or \n(b) in the case of an order against any other person, the person \nconcerned voluntarily resides or carries on business or personally \nworks for gain. \n(4) All proceedings before the Appellate Tribunal shall be deemed to \nbe judicial proceedings within the meaning of sections 193 and 228, \nand for the purposes of section 196 of the Indian Penal Code, and the \nAppellate Tribunal shall be deemed to be civil court for the purposes \nof section 195 and Chapter XXVI of the Code of Criminal Procedure, \n1973. \nAppeals to Appellate Tribunal.-",
"footnote": "",
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