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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 164

Amendment of Section 21

~1 min read
https://sooperkanoon.com/act/9390

Bare act section · Research

About this section

Finance Act, 2003 Section 164 is part of Finance Act, 2003 - Amendment of Section 21. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 21 of the Central Sales Tax Act,-

(a) in sub-section (1), for the portion beginning with the words "assessing authority concerned" and ending with the words "returned to the assessing authority", the following shall be substituted, namely:-

"assessing authority concerned as well as to each State Government concerned with the appeal and to call upon them to furnish the relevant records:

Provided that such records shall, as soon as possible, be returned to the assessing authority or such State Government concerned, as the case may be.";

(b) in sub-section (3), for the first proviso, the following proviso shall be substituted, namely:--

"Provided that no appeal shall be rejected unless an opportunity has been given to the appellant of being heard in person or through a duly authorised representative, and also to the State Government concerned with the appeal of being heard.".

Frequently asked questions

What does Finance Act, 2003 Section 164 provide?

Section Section 164 of the Finance Act, 2003 (Amendment of Section 21) 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 164?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 164. 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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