Power to regulate procedure allows Authority and Appellate Authority to determine their own processes under this Chapter. Section 106 confers on the Authority and the Appellate Authority the power to regulate its own procedure in respect of advance rulings under the Chapter, subject to the other provisions of the Chapter which limit or prescribe mandatory procedural requirements.
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.
Power to regulate procedure allows Authority and Appellate Authority to determine their own processes under this Chapter.
Section 106 confers on the Authority and the Appellate Authority the power to regulate its own procedure in respect of advance rulings under the Chapter, subject to the other provisions of the Chapter which limit or prescribe mandatory procedural requirements.
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