GOVERNMENT OF JHARKHAND

GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT NOTIFICATION JHARKHAND COMMERCIAL TAXES TRIBUNAL REGULATION, 2006 S.O. 217 dated 31.03.2006 In exercise of the powers conferred by sub-Rule (13) of Rule 13 of the Jharkhand Value Added Tax Rules, 2006 and with the previous sanction of the Government of Jharkhand, the Commercial Taxes Tribunal hereby makes the following regulations: - CHAPTER I General Short title and commencement - (i) These regulations may be called the Jharkhand Commercial Taxes Tribunal Regulation, 2006. (ii) These regulations shall come into force on the expiry of one month from the date of publication of these regulations in the Jharkhand Gazette. Definitions - (i) In these regulations, unless there is anything repugnant in the subject or context, - (a) " Act" means the Jharkhand Value Added Tax Act, 2005(Jharkhand Act 05, 2006); (b) " Agent" means a person authorized in writing under regulation 13 to appear, plead and act on behalf of a dealer, an assessee or other person before the Tribunal; (c) " Application" means an application for revision, reference, review, restoration, or any other miscellaneous petitioner for relief. (d) " Chairman" means the Chairman of the Commercial Taxes Tribunal constituted under Section 3 of the Act; (e) " Legal Representative" means a person who in law represents the estate of a deceased person and includes any person decided by the Tribunal to represent the deceased person in the proceeding pending before the Tribunal, unless and until a competent court has decided otherwise; (f) " Regulation" means the Jharkhand Commercial Taxes (Tribunal) Regulations, 2006; (g) " Rules" means the Rules framed under all the Taxation Statutes administered by the Commercial Taxes Department; (h) " Secretary" means the Secretary to

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