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47A.
Alternate dispute resolution.- (1)
Notwithstanding any other
provision of this Act, or the rules made thereunder, the Board may, of its own
motion or on an application in writing by a registered person or a class of such
persons, opting under this section for the resolution of any hardship relating
to levy and payment of tax, may appoint a Committee consisting of —
(a)
an officer of Sales Tax department not below the rank of Collector;
and
(b) one or two persons from among the notified panel of chartered accountants, advocates, representatives of trade bodies or associations, or any other reputable taxpayer:
Provided that no Committee shall be constituted in cases where the matter has
been decided by or is sub judice before a High Court or the Supreme Court.
(c) (Omitted)
(2)
The Board may constitute as many committees as may be required.
(3)
A Dispute Resolution Committee constituted under sub-section (1) and (2),
shall examine the questions of fact and law and may, if it deems necessary
conduct inquiry, seek expert opinion, direct the Collector to conduct an audit
or a special audit by chartered accountants or cost accountants and make
recommendations in respect of the following, namely:—
(a)
the liability of tax against the registered person, or admissibility of
refunds, as the case may be;
(b)
the extent of waiver of additional tax and penalty by stating reasons and
circumstances leading to the recommendation;
(c)
the quantum of input tax admissible in terms of sub-section (3) to
section 7;
(d) relaxation of any procedural or technical irregularities and condonation
of any prescribed time limitation; and
(e)
any other specific relief required to resolve the dispute.
(4) The Board may, on the recommendations of the Committee, pass such order as it may deem fit for the resolution of dispute:
Provided that a unanimous recommendation of the committee shall be binding on the Board and the applicant.
(5)
After the payment or the recovery of the tax liability determined and
ordered by the Board under sub-section (4) all other decisions, orders and
judgements made or passed shall stand modified to that extent and all
proceedings under the Act or the rules made thereunder by any authority or forum
shall abate.
(6) The Board may, by notification in the official Gazette, make rules for carrying out the purposes of this section.
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