Appeal to the appellate Tribunal can be made under section:

A. 45A

B. 45B

C. 46

D. 47

Detail of Mcqs:

Section (46) Appeals to Appellate Tribunal:- (1) Any person including an officer of Sales Tax not below the rank of an Additional Collector, aggrieved by any order passed by:

(a) the Collector of Sales Tax (Appeals) under section 45B,

(b) the Collector of Sales Tax through adjudication or under any of

the provisions of this Act or rules made thereunder,

(c) the Board under section 45A,

may, within sixty days of the receipt of such decision or order, prefer appeal to the Appellate Tribunal. 

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