Constitution of separate revenue boards clarifies administration and powers for direct and indirect tax governance under statute. Establishes statutory creation of separate Central Boards of Revenue for Direct Taxes and Indirect Taxes and Customs, authorizes amendments to other enactments to confer powers and duties on those Boards, and provides that the Act is titled the Central Boards of Revenue Act, 1963 and shall commence on a date appointed by Central Government notification.
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Provisions expressly mentioned in the judgment/order text.
Constitution of separate revenue boards clarifies administration and powers for direct and indirect tax governance under statute.
Establishes statutory creation of separate Central Boards of Revenue for Direct Taxes and Indirect Taxes and Customs, authorizes amendments to other enactments to confer powers and duties on those Boards, and provides that the Act is titled the Central Boards of Revenue Act, 1963 and shall commence on a date appointed by Central Government notification.
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