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Gujarat_Value_Added_Tax_Act_2003

Section / Rule Number Content


31 Definitions
32 Customs and Central Excise Settlement Commission
32A Jurisdiction and powers of Settlement Commission
32B Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
32C Power of Chairman to transfer cases from one Bench to another
32D Decision to be by majority
32E Application for the settlement of cases
32F Procedure on receipt of an application under section 32E
32G Power of Settlement Commission to order provisional attachment to protect revenue
32H Power of settlement Commission to reopen completed proceedings
32I Powers and procedure of Settlement Commission
32J Inspection, etc., of reports
32K Power of Settlement commission to grant immunity from prosecution and penalty
32L Power of Settlement Commission to send a case back to the Central Excise Officer
32M Order of settlement to be conclusive
32N Recovery of sums due under order of settlement
32O Bar on subsequent application for settlement in certain cases
32P Proceedings before Settlement Commission to be judicial proceedings
32PA Omitted