Part XIV - AMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC. (From Section 156 to Section 189)
Definition of applicant expanded to include specified resident and non resident classes and applicants under customs and excise frameworks. The amendment substitutes the clause defining 'applicant' to include certain non residents and specified classes of residents (including classes designated by Central Government notification) who make the prescribed application, persons referred in the parent clause, and applicants as defined under the Customs framework, Central Excise framework, and the corresponding finance framework, thereby unifying eligibility for making the tax resolution application.
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.
Definition of applicant expanded to include specified resident and non resident classes and applicants under customs and excise frameworks.
The amendment substitutes the clause defining "applicant" to include certain non residents and specified classes of residents (including classes designated by Central Government notification) who make the prescribed application, persons referred in the parent clause, and applicants as defined under the Customs framework, Central Excise framework, and the corresponding finance framework, thereby unifying eligibility for making the tax resolution application.
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