Power to Rectify Error Apparent on the Record
Section 41 of the Goa Value Added Tax Act, 2005 deals with power to Rectify Error Apparent on the Record. An assessing, appellate or revising authority including the Tribunal may, on an application or otherwise, at any time within a year from the date of any order passed by it, rectify any error apparent on the face of the record: Provided that no such rectification which has the effect of enhancing the
(1) An assessing, appellate or revising authority including the Tribunal may, on an application or otherwise, at any time within a year from the date of any order passed by it, rectify any error apparent on the face of the record:
Provided that no such rectification which has the effect of enhancing the liability to pay tax or penalty or penal interest shall be made unless such authority has given notice to the person affected and have allowed him a reasonable opportunity of being heard.
(2) Where such rectification has the effect of enhancing the tax liability or penalty, the Assessing Authority shall give the dealer or other person a notice and the dealer or other person shall pay the tax in the manner prescribed and when such rectification has the effect of reducing the tax liability or penalty the Assessing Authority shall issue refund of the excess tax, if any, paid.
Section 41, The Goa Value Added Tax Act, 2005 (Act 9 of 2005).
Questions about Section 41
What does Section 41 of the Goa Value Added Tax Act deal with?
Section 41 of the Goa Value Added Tax Act is headed "Power to Rectify Error Apparent on the Record". An assessing, appellate or revising authority including the Tribunal may, on an application or otherwise, at any time within a year from the date of any order passed by it, rectify any error apparent on the face of the record: Provided that no such rectification which has the effect of enhancing the
How do I find court cases under Section 41 of the Goa Value Added Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Goa Value Added Tax Act 41, section 41 Goa Value Added Tax Act, section 41 of the Goa Value Added Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Goa Value Added Tax Act enacted?
Goa Value Added Tax Act was enacted in 2005 as Act 9 of 2005. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 90. Removal of difficulties7237 words
- 2. Definition2363 words
- 18. Registration1497 words
- 9. Input Tax Credit1314 words
- 7. 1150 words
- 10. Input Tax Credit Exceeding Tax Liability953 words
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