Section 19. Central Sales Tax Appellate Authority

19. Central Sales Tax Appellate Authority.— (1) The Central Government constitute, by notification in the Official Gazette, an Authority to settle inter-State disputes falling under[3] [section 6A read with section 9] of this Act, to be known as "the Central Sales Tax Appellate Authority (hereinafter referred to as the Authority"). 1. Ins. by Act 14 of 2010, s. 79 (w.e.f. 1-6-2010). 2. Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005) 3. Subs. by Act 23 of 2004, s. 119, for "section 6A or section 9" (w.e.f. 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 Judge 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. 1[(2A)Notwithstanding anything contained in sub-section (2), the Chairman or a Member holding a post as such in the Authority for Advance Rulings appointed under clause (a) or clause (c), as the case may be, of sub-section (2) of section 245-O of the Income-tax Act,1961 (43 of 1961) may, in addition to his being the Chairman or a Member of that Authority, be appointed as the Chairman or a Member, as the case may be, of the Authority under this Act.] (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. 2[19A. Vacancies, etc., not to invalidate proceedings.— No proceeding before the Authority shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority.] 3 [ 20. Appeals.— 4[(1) An appeal shall lie to the Authority against any order passed by the highest appellate authority of a State under this Act determining issues relating to stock transfers or consignments of goods, in so far as they involve a dispute of inter-State nature.] (2) Notwithstanding anything contained in the general sales tax law of a State, the Authority shall adjudicate an appeal filed under sub-section (1). (3) An appeal under sub-section (1) may be filed within ninety days from the date on which the order referred to in that sub-section is served on any aggrieved person: Provided that the Authority may entertain any appeal after the expiry of the said period of ninety days, but not later than one hundred and fifty 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: Provided further that the Authority may entertain any appeal from an aggrieved person within sixty days from the commencement of the Central Sales Tax (Amendment) Act, 2005 (3 of 2006), where such aggrieved person had the right to file an appeal against the order of the highest appellate authority of the State under sub-section (1) as it stood immediately before the commencement of the said Act, but has not availed of the right to file the appeal during the period commencing on and from the 3rd day of December, 2001 and ending with the 16th day of March, 2005. 1. Ins. by Act 3 of 2006, s. 2 (w.e.f. 1-3-2006). 2. Ins. by s. 3, ibid . (w.e.f. 1-3-2006). 3. Subs. by s. 4, ibid ., for section 20 (w.e.f. 1-3-2016). 4. Subs. by Act 14 of 2010, s. 80, for sub-section (1) (w.e.f. 8-5-2010). (4) The application shall be made in quadruplicate and be accompanied by a fee of five thousand rupees.]