Amendment status not verified — confirm the current text below against the official source.
substituted for section 6A or section 9 vide the the finance No. 2 Act 2004 No. 23/2004 dt.10.9.2004 (2) The Authority shall consist of the following Members appointed by the Central Government, namely,- (a) a Chairman, who is a retired Judges of the Supreme Court, or a retired chief Justice of a High Court; (b) an officer of the Indian Legal Service who is, or is qualified to be, an Additional Secretary to the Government of India; and (c) an officer of a state Government not below the rank of Secretary or an officer of the Central Government not below the rank of Additional Secretary who is an expert in sales tax matters. (3) The salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members shall be such as may be prescribed. (4) The Central government shall provide the Authority with such officers and staff as may be necessary for the efficient exercise of the powers of the Authority under this Act. 20 . Appeals (1) The provisions of this Chapter shall apply to appeals filed by the aggrieved dealer against any order of the assessing authority made under section 6A read with 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.] (2) Notwithstanding anything contained in the general sales tax laws, the Authority shall adjudicate an appeal filed by a dealer aggrieved 4[under sub- section[1] within forty-five days from the date on which order referred, to in that sub-section is served on him: 4 Substituted for certain words vide Act No.32/2003 dt.14.5.2003 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.] 5[[3]***]