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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 163

Amendment of Section 20

~1 min read
https://sooperkanoon.com/act/9389

Bare act section · Research

About this section

Finance Act, 2003 Section 163 is part of Finance Act, 2003 - Amendment of Section 20. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 20 of the Central Sales Tax Act,-

(a) in sub-section (1), for the words and figure "section 9 of this Act", the words and figure "section 9 of this Act, which relates to any dispute concerning the sale of goods effected in the course of inter-State trade or commerce" shall be substituted;

(b) in sub-section (2), for the portion beginning with the words "aggrieved against" and ending with the words and figure "section 9 of this Act", the following shall be substituted, namely:--

"under sub-section (1) within forty-five days from the date on which order referred to in that sub-section is served on him:

Provided that the Authority may entertain any appeal after the expiry of the said period of forty-five days, but not later than sixty days from the date of such service, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time.";

(c) sub-section (3) shall be omitted.

Frequently asked questions

What does Finance Act, 2003 Section 163 provide?

Section Section 163 of the Finance Act, 2003 (Amendment of Section 20) is reproduced on this page as part of the Finance Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2003 Section 163?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 163. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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