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Table of Contents

The Central Sales Tax Act, 1956

Chapter VIIA — ppeals, Revisions and Refunds

Section 45

Section 45

Omitted

Related Sections

Imposition of penalty by officers and authorities

Notwithstanding anything contained in sub-section (2), the Deputy Commissioner may pass an order under sub-section (1) on any point which has not been decided in an appeal or revision referred to in clause (b) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or revision or before the expiry of the period of four years referred to in clause (c) of that sub-section, whichever is later

Powers of revision of the Deputy Commissioner suo mot

Power of revision of Deputy Commissioner on application

Judgments linked to Section 45

Printed from Law on Tips • The Central Sales Tax Act, 1956

PreviousSection 44

NextSection 45A

Table of Contents

The Central Sales Tax Act, 1956

Chapter VIIA — ppeals, Revisions and Refunds

Section 45

Section 45

Omitted

Related Sections

Imposition of penalty by officers and authorities

Notwithstanding anything contained in sub-section (2), the Deputy Commissioner may pass an order under sub-section (1) on any point which has not been decided in an appeal or revision referred to in clause (b) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or revision or before the expiry of the period of four years referred to in clause (c) of that sub-section, whichever is later

Powers of revision of the Deputy Commissioner suo mot

Power of revision of Deputy Commissioner on application

Judgments linked to Section 45

Printed from Law on Tips • The Central Sales Tax Act, 1956

PreviousSection 44

NextSection 45A