Section 23, Tamil Nadu VAT Act, 2006 [S2M-EC3]
As at 23 April 2013. In force from 2 August 2006.
23. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within ninety days from the date on which the order is communicated to him, prefer an appeal to the Commissioner in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.
Defined terms in this text (2)
Board: Section 2, Tamil Nadu VAT Act, 2006 [S2MDQW] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
prescribed: Section 2, Tamil Nadu VAT Act, 2006 [S2MDQW] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
Made under this section, or naming it (0)
none
Cited by (3)
Section 26, Tamil Nadu VAT Act, 2006 [S2M-EF5], 2 August 2006, Band A. "section 23".
Section 2, Tamil Nadu VAT (Amendment) Act, 2013 [S2N-29M], 23 April 2013, Band A. "section 23 of the Tamil Nadu VAT Act, 2006 (Tamil Nadu Act 32 of 2006)".
Section 2, Tamil Nadu VAT (Amendment) Act, 2024 [S2N-SG0], 5 December 2024, Band A. "section 23 of the Tamil Nadu VAT Act, 2006 (Tamil Nadu Act 32 of 2006)".
Not held (0)
none
Duties published under this section (0)
none