Amendment status not verified — confirm the current text below against the official source.
Amendment of Chapter VI.—In Chapter VI of the Central Sales Tax Act, as directed to be inserted by Sec. 3 of the Central Sales Tax (Amendment) Act, 2001 (41 of 2001), and as it stands amended by the Finance Act, 2003 (32 of 2003), with effect from the commencement of the Central Sales Tax (Amendment) Act, 2001,- (a) in Sec. 19, in sub section (1), for the words, figures and letter "Sec. 6-A or Sec. 9", the words, figures and letters "Sec. 6-A read with Sec. 9" shall be substituted; (b) in Sec. 20, in sub-section (1), for the words figures and letters "Sec. 6-A or Sec. 9", the words, figures and letters "Sec. 6-A read with Sec. 9" shall be substituted; (c) in Sec. 21, in sub-section (3), in the first proviso, for the words " also to the State Government", the words "also to each State Government" shall be substituted; (d) in Sec. 22, after, sub-section (1), the following sub-section shall be inserted, namely:- "(1-A) The Authority may grant stay of the operation of the order of the assessing authority against which the appeal is filed before it or order the pre-deposit of the tax before entertaining the appeal and while granting such stay or making such order for the pre-deposit of the tax, the Authority shall have regard, if the assessee has already made pre-deposit of the tax under the general sales tax law of the State concerned, to such pre-deposit;" (e) in Sec. 25, for the words "every appeal", the words "any proceeding" shall be substituted; (f) in Sec. 26, for the words "the assessing authorities", the words "each State Government concerned, the assessing authorities" shall be substituted. SUPPLEMENTARY AMENDMENT CENTRAL SALES TAX (REGISTRATION AND TURNOVER) AMENDMENT RULES, 2003 G.S.R. 36 (E), dated 16th January, 2003 1 .-In exercise of the powers con- ferred by Cl. (aa) of sub-section (1) of Sec. 13 of the Central Sales Tax Act. 1956 (74 of 1956), the Central Government hereby makes the following rules further to amend the Central Sales Tax (Registration and Turnover) Rules, 1957, namely:-