Appeals to highest appellate authority of State permit review of assessing authority orders including tax rate and turnover issues. Creates an appeal mechanism to the highest appellate authority of a State against orders of the assessing authority, permitting challenges on incidental issues such as rate of tax, assessable turnover and penalty; pending appeals before lower authorities are transferable and the highest appellate authority may hear, decide, grant stays subject to terms and require deposit of a portion of assessed tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeals to highest appellate authority of State permit review of assessing authority orders including tax rate and turnover issues.
Creates an appeal mechanism to the highest appellate authority of a State against orders of the assessing authority, permitting challenges on incidental issues such as rate of tax, assessable turnover and penalty; pending appeals before lower authorities are transferable and the highest appellate authority may hear, decide, grant stays subject to terms and require deposit of a portion of assessed tax.
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