Bare ActsThe SIKKIM VALUE ADDED TAX ACT 2005

Section 95

Amendment status not verified — confirm the current text below against the official source.

passed by the Appellate Authority urder this Act shall be cnl1ed into question in any Civil Cout and save as provided in section 74, section 75' section 76, or'scction 77, no appeal or application tbr revisioil or review shall lie againstsuch a-ssessnrent or order Save as provided in section 78, no orderpassed by Tax Recovery lnspectorunderthis Act or therules made thercunder and no older p:rssed upon an appeal from, ol rcview or revision 01' aay order ofthe Tai Recovery InsPectorin accoldance with the provisions ofthis Acl and the rules made thereundet shallbecalled in question in any CivilCourt, anl:l, save as provirled in sectionTB, no appeai,rcview orrevision shall lie against such ordet Manner of payment of tax, peralty, interest, etc': - Wherc the mBrner of payment of any tax, penalty or interest payable by a person or any surn detennincd by the Commissioner in compounding any oftince under this Act, is not provided speciflcally elsewhere in this Act, suchtax, penahy, irttercsl or sum shall bc paid inro a Govemment Treasury or the State Bank of Sitkim or any other bank as may be notil'ied by thc Govemment.

Section 95 – The SIKKIM VALUE ADDED TAX ACT 2005 | DailyLaw.ai