{"act":{"id":"assam-goods-services-tax-act-2017","short_title":"The Assam Goods and Services Tax Act, 2017","long_title":null,"act_number":"28","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Assam","unit":"section","section_count":157,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/fdbd939d-814c-496c-be80-1a4eb655bc6f.pdf","url":"https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"114","heading":null,"text":"The State President shall exercise such financial and administrative powers over the State Bench and Area Benches of the Appellate Tribunal in a State, as may be prescribed: Provided that the State President shall have the authority to delegate such of his financial and administrative powers as he may think fit to any other Member or any officer of the State Bench or Area Benches, subject to the condition that such Member or officer shall, while exercising such delegated powers, continue to act under the direction, control and supervision of the State President. Interest on refund of 115. amount paid for admission of appeal. Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, interest at the rate specified under section 56 shall be payable in respect of such refund from the date of payment of the amount till the date of refund of such amount. Appearance by authorised representative.","html":"<p>The State President shall exercise such financial and administrative powers over the State Bench and Area Benches of the Appellate Tribunal in a State, as may be prescribed: Provided that the State President shall have the authority to delegate such of his financial and administrative powers as he may think fit to any other Member or any officer of the State Bench or Area Benches, subject to the condition that such Member or officer shall, while exercising such delegated powers, continue to act under the direction, control and supervision of the State President. Interest on refund of 115. amount paid for admission of appeal. Where an amount paid by the appellant under sub-section (6) of section <a href=\"/assam-goods-services-tax-act-2017/section/107/\">107</a> or sub-section (8) of section <a href=\"/assam-goods-services-tax-act-2017/section/112/\">112</a> is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, interest at the rate specified under section 56 shall be payable in respect of such refund from the date of payment of the amount till the date of refund of such amount. Appearance by authorised representative.</p>","words":177,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/section/114/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/fdbd939d-814c-496c-be80-1a4eb655bc6f.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/0ebad97c-7474-4c53-a1c0-f3c3582cb481/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}