Function of Department
The Gujarat Sales Tax Tribunal has been constituted under section 28 of the Gujarat Sales Tax Act. The Gujarat Sales Tax Tribunal has been constituted under section 28 of the Gujarat Sales Tax Act.The Gujarat Sales Tax Tribunal has been constituted under section 28 of the Gujarat Sales Tax Act.
As per the provision of The Gujarat Value Added Tax Act, 2003, Chapter – III provides for Commercial Tax Authority And Tribunal. In that section 16 provides for Commercial tax authority and jurisdiction, section 18 provides for Disputes regarding jurisdiction of tax authority and section 19 provides for constitution of the Tribunal.
Section 20 provides for Powers of Tribunal and Commissioner. The tribunal and the commissioner shall have all the powers of a civil count on for the purpose of –
- receiving of proof of facts on affidavit,
- summoning and enforcing the attendance,
- compelling the production of document
In the case of any affidavit to be made for the purposes of this Act, any officer appointed by the Tribunal or the Commissioner may administer the oath to the department.
- Chapter – IX provides for Appeal, Revision, Reference and Rectification.
- Section- 73 provides for hearing of the appeal viz appeal is to be heard under 1(c) i.e. order is made by a joint Commissioner, Additional Commissioner or Commissioner and appeal lie to the Tribunal. Section 73(2) provides for in the case of an order passed in appeal by a Deputy Commissioner or, as the case may be, by a Joint Commissioner, a second appeal shall lie to the Tribunal.
- As per Section 75 provides for power of Revision section 75(1)(b) provides that the tribunal, on application made to it against an order of the Commissioner (not being an order passed under sub-section (2) of section 73 in second appeal or under clause (a) in revision on an application) within four months from the date of the communication of the order may call for and examine the record of any such order, and pass such order thereon as it thinks just and proper. This is Revisional jurisdiction.
- Section -80 provides for power of Commissioner, Special Commissioner, Additional Commissioner and Joint Commissioner has power to make an order, determination order regarding the determination of disputed question of facts and law, particularly assigning out of section -33 which provides self assessment, section -34 provides for Audit assessment and section 35 provides for Turnover escaping assessment.
- Section -80 also provides that the Commissioner, Special Commissioner, Additional Commissioner or Joint Commissioner has power whether any person or any other authority is dealer or not, Whether any person affected by to any of goods meaning to results, whether the transaction is of sales or purchase, whether any particular dealer is required to be registered and any tax is payable in respect of any particular sale or purchase or if tax is payable the rate thereof.
- Thus the Tribunal has power to entertain second appeal, first appeal and also revisional jurisdiction in any certain cases. Thus as per section 73 the tribunal has power to enter first appeal, second appeal as per section 73(2), revisional jurisdiction as per 75 and also the appellate jurisdiction when apex authority examined power u/s. 76.